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SPAIN · PORTUGAL

Spain — Portugal

Double taxation treaty and related publications.

StatusTreaty in force
RegionEuropean Union
Texts in this collection2
Read the treaty ↓Ministry of Finance list ↗

Document texts

  1. Instrument of ratification of the Convention between the Kingdom of Spain and the Portuguese Republic on the prevention of double taxation and tax evasion and the Protocol signed in Madrid on 26 October 1993.BOE-A-1995-24001 · 26.10.1993 · Source text
  2. Correction of errors in the Convention between the Kingdom of Spain and the Portuguese Republic on the prevention of double taxation and tax evasion in the area of income taxes and protocol, signed in Madrid on 26 October 1993.BOE-A-1995-26993 · — · 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.