All countries / South Korea
SPAIN · SOUTH KOREA
Spain — South Korea
Double taxation treaty and related publications.
StatusTreaty in force
RegionAsia
Texts in this collection2
Document texts
- Instrument of ratification of the Convention between the Kingdom of Spain and the Republic of Korea to Prevent Double Taxation and Tax Evasion in Income Tax, signed at Seoul on 17 January 1994.BOE-A-1994-27627 · 17.01.1994 · Source text
- Correction of errors in the instrument of ratification of the Convention between the Kingdom of Spain and the Republic of Korea on the prevention of double taxation and tax evasion in the area of income tax, signed in Seoul on 17 January 1994, which was published in the Official Gazette of the State, No. 299, dated 15 December 1994.BOE-A-1996-20184 · — · Amendment / correction
Synthesised text incorporating the MLI
Official reference material from Spain’s Ministry of Finance. The effective date of each amendment depends on the treaty and the relevant notifications.
The texts reproduce official publications; they are not a consolidated treaty version compiled by Voixa. Before applying a provision, consider the protocols, MLI, effective dates and status notes provided here.