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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Spain: Agreements in force

Title CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE KINGDOM OF SPAIN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
   
Signed 14 March 2013
Statutory Instrument number 2013 No. 3152
Entered into force 12 June 2014
Has effect from In respect of withholding taxes, on or after 12 June 2014; In respect of other taxes, for taxation years beginning on or after 12 June 2014. 

A previous agreement (SI 1976 No.1919) as amended by an Exchange of Notes (SI 1995 No.765) applied until the dates from which the above agreement had effect.

The text of the treaty currently in force can be found via the following link: https://www.gov.uk/government/publications/spain-tax-treaties