Spain Double Tax Agreements

Specific provisions apply to border workers in the following double taxation agreements: a deduction to avoid double taxation is allowed for income from foreign sources and capital income that is taxed by the Spanish PIT and which are calculated as the lowest of: The double taxation agreement came into force on 12 June 2014. BulgariaThe Bulgarian tax treaty and international agreements were added through Article 25 of the reciprocal agreement between Spain and the United Kingdom. Protocol amending the Amcein Convention between the United States of America and the Kingdom of Spain to avoid double taxation and prevent tax evasion, taking into account income tax and its PDF protocol – 2013, signed in Madrid on 22 February 1990 The full texts of the following documents relating to the tax treaty are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader. More information on tax treaties is also available on the Ministry of Finance`s “Tax Contract Documents” page. This file may not be suitable for auxiliary technology users. Austria Access to various bilateral agreements, including tax treaties and related documents between the UK and Spain. EstoniaPage of the Estonian Taxpayers` Association with a list of Estonian tax treaties. . The Memorandum of Understanding on the Arbitration Procedure of the 2013 Double Taxation Convention was signed and agreed: SloveniaListe of Slovenian Tax Treaties (EN) General Information on Tax Treaties (SL) CyprusList of Cypriot Tax Treaties List of Cypriot Tax Treaties (EL) HungaryListing Hungarian tax treaties in the English legal database – including all contractsLegal Acts database in Hungary . FinlandInternational Convention Database (legislative and judicial information on Finland, including tax treaties) Any foreign tax withheld (or paid) may benefit from this deduction; However, where a DTT is applicable, its conditions must be taken into account when determining the method of calculating the deduction and for calculating it.