International treaty

Spain: tax treaties

Tax treaties and related documents between the UK and Spain.

Document

2013 Spain-UK Double Taxation Convention - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The double taxation convention entered into force on 12 June 2014.

It’s effective in:

Spain from:

  • 12 June 2014 for withholding taxes on income
  • 1 January 2015 for income taxes and other taxes (not including withholding taxes)

the UK from:

  • 12 June 2014 for withholding taxes on income
  • 1 April 2015 for Corporation Tax
  • 6 April 2015 for Income Tax and Capital Gains Tax
Published 24 May 2006