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SPAIN · SOUTH AFRICA

Spain — South Africa

Double taxation treaty and related publications.

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

Document texts

  1. Agreement between the Kingdom of Spain and the Republic of South Africa to prevent double taxation and prevent tax evasion in the area of income and property taxes and protocol, done at Madrid on 23 June 2006.BOE-A-2008-2672 · 23.06.2006 · Source text
  2. Exchange of Letters, establishing an Agreement, between Spain and South Africa to avoid double taxation on income arising from the exercise of maritime or air navigation on a mutual basis. Done at Pretoria on 16 October 1973.BOE-A-1973-1775 · 16.10.1973 · Source text · OCR

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.