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Spain — Russia

Double taxation treaty and related publications.

StatusPartially suspended
RegionEurope
Texts in this collection1
On 8 August 2023, Russia suspended Articles 5–22 and 24 of the Convention and paragraphs II–VIII of its Protocol. The availability of the text does not imply that all treaty benefits can be claimed. Source ↗
Read the treaty ↓Ministry of Finance list ↗

Document texts

  1. Agreement between the Government of the Kingdom of Spain and the Government of the Russian Federation to prevent double taxation and to prevent tax evasion in the matter of income taxes and on the Heritage and Protocol, done at Madrid on 16 December 1998.BOE-A-2000-12779 · 16.12.1998 · Source text

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.