DT17550 - 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: SI 2013 No. 3152
Entered into force: 12 June 2014
Has effect:
- in both countries, in respect of withholding taxes on income, from 12 June 2014
- in Spain, in respect of income taxes and other taxes, from 1 January 2015
- in the UK, in respect of income tax and capital gains tax, from 6 April 2015; in respect of corporation tax, from 1 April 2015
A previous convention (SI 1976 No.1919) as amended by an Exchange of Notes (SI 1995 No.765) applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found via the following link: https://www.gov.uk/government/publications/spain-tax-treaties