All countries / Ireland
SPAIN · IRELAND
Spain — Ireland
Double taxation treaty and related publications.
StatusTreaty in force
RegionEuropean Union
Texts in this collection2
Document texts
- Instrument for Ratification of the Convention between the Kingdom of Spain and Ireland to Prevent Double Taxation and to Prevent Tax Evasion on Income and Capital Gains and its annexed Protocol, done at Madrid on 10 February 1994.BOE-A-1994-28597 · 10.02.1994 · Source text
- Corrigendum to the instrument of ratification of the Convention between the Kingdom of Spain and Ireland on the prevention of double taxation and tax evasion in the field of income and capital gains tax and its annexed protocol, done at Madrid on 10 February 1994, published in the Official Gazette of the State No 309, dated 27 December 1994.BOE-A-1995-20284 · — · 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.