DOCUMENT
Exchange of Hispanic-Finnish Notes, establishing Agreements, amending Article 19 of the Convention between Spain and Finland to Prevent Double Taxation of Income and Property Taxes, signed at Helsinki on 15 November 1967. Done at Helsinki on 22 February 1973.
22.02.1973 · BOE-A-1974-679
Helsinki, 22 February 1973
Sir,
I'm honored to acknowledge receipt to V. E. of your Date Note today, which is duly translated as follows:
‘Excellence:
I have the honour to refer to the Convention between the Republic of Finland and Spain on the avoidance of double taxation on income and property taxes, signed at Helsinki on 15 November 1967, and to the correspondence between the Finnish and Spanish authorities with regard to the amendment to article 19 of the Convention.
On behalf of the Government of Finland, based on that correspondence, I would like to propose that the Finnish and Spanish texts of article 19 of the Convention be amended as follows:
[precept]19 Artikla.
Julkiset Palkkiot
1. Remuneration, including pensions, paid to an individual from the funds of a Contracting State, its public-law territorial or other bodies, autonomous bodies or public-law legal persons, or from funds established by them, for services rendered to that State or body shall be taxable only in that State. This provision shall not, however, apply where the remuneration is paid to a person who is a national of the other Contracting State. In that case, the remuneration shall be taxable only in the Contracting State of which that person is a resident.
2. Articles 15, 16 and 18 of this Convention shall apply to remuneration and pensions paid for services rendered in connection with a business carried on by a Contracting State, its public-law territorial or other bodies, autonomous bodies or public-law legal persons.
Article 19
Public remuneration
1. Remuneration, including pensions, paid directly or from funds constituted by a Contracting State or one of its public associations or local entities, an autonomous body or a legal person governed by public law to a natural person in consideration for services rendered to that State, Association, Entity, Agency or persons, may only be subject to taxation in this State. However, this provision shall not apply where remuneration is granted to persons possessing the nationality of the other State. In this case, remuneration shall be subject to taxation only in the State in which such persons are resident.
2. The provisions of articles 15, 16 and 18 apply to remuneration and pensions paid for services rendered in connection with commercial or industrial activities carried out by a Contracting State, one of its public associations, local authorities, an autonomous body or a legal person governed by public law.
If this corresponds to the opinion of your Excellency, I have the honour to propose that this Note and your Excellency's reply be regarded as constituting an Agreement amending Article 19 of the said Convention between the Republic of Finland and Spain, and that the Agreement enter into force as regards remuneration, including pensions, accruing on or from 1 January 1972.
At the same time, I have the honour to confirm, on behalf of the Government of Spain, that note V. E. and this reply shall be deemed to constitute an Agreement between Spain and the Republic of Finland, as specified in its Note.
I take this opportunity to express V. E. the assurances of my highest consideration.’
NUÑO AGUIRRE DE CARCER,
Ambassador of Spain
H.E. Sir. Henri Blomsted, Director-General for Legal Affairs. Ministry of Foreign Affairs. Helsinki.
What is made public for general knowledge.
[ignore]Madrid, March 22, 1974.–The Technical Secretary General, Enrique Thomas de Carranza.