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Double taxation agreements signed by Spain

Agreement to avoid double taxation between Spain and the Soviet Union

Initially applicable to Ukraine, Belarus, Moldova, Georgia, Armenia, Azerbaijan, Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan and Kyrgyzstan.

For Exchange of Notes between Spain and the countries that are indicated below, the Agreement to prevent the double taxation between Spain and the USSR, of 1 March 1985, ceases to be in force from the dates indicated below:

Armenia 10-10-2007 23-06-2010
Azerbaijan 28-01-2008 23-06-2010
Georgia 10-10-2007 23-06-2010
Moldova 01-10-2007 23-06-2010
Kazakhstan 08-07-2008 23-06-2010
Uzbekistan 21-07-2010 11-10-2010

With Armenia, Georgia, Kazakhstan, Moldova, Azerbaijan, Uzbekistan and Belarus there are specific agreements, published in the BOE on 17-04-2012, 01-06-2011, 03-06-2011, 11-04-2009, 06-11-2020, 10-09-2015, 02-03-2021 with entry into force, respectively, on 21-03-2012, 01-07-2011, 18-08-2011, 30-03-2009, 01-01-2022, 21-07-2010 and 09-05-2021.

By Note Verbale of 9 February 1999 (BOE 10-08-2021) Turkmenistan informed of the denunciation of the Agreement to avoid double taxation between Spain and the USSR, indicating that it would cease to be in force on 1 January 2000.