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SPAIN · ROMANIA

Spain — Romania

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. Agreement between the Kingdom of Spain and Romania to eliminate double taxation in relation to income taxes and to prevent tax evasion and avoidance and its Protocol, done at Bucharest on 18 October 2017.BOE-A-2020-15493 · 18.10.2017 · Source text
  2. Instrument of ratification of 17 June 1980 of the Convention between the Government of the Kingdom of Spain and the Government of the Socialist Republic of Romania on the avoidance of double taxation on income and property taxes, signed at Madrid on 24 May 1979.BOE-A-1980-21211 · 24.05.1979 · Historical publication

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.