Unofficial English translation — generated automatically from the Spanish source. It has not undergone a line-by-line legal review. For interpretation, rates, dates and legal effect, verify the original source and applicable amendments. Source snapshot: 24 October 2026. Original source text ↗
DOCUMENT
Correction of errors in the instrument of ratification of the Convention between Spain and Great Britain and Northern Ireland on the avoidance of double taxation and the prevention of tax evasion in respect of income and property taxes, done at London on 21 October 1975 and published in the Official Gazette of the State No. 277 of 18 November 1976.
— · BOE-A-1976-25375
Article 29(3):
It says: «...can only be taxed in Spain if the beneficiary is a national and resident in Spain.», it should read: «...can only be taxed in Spain if the beneficiary is a national and resident of Spain.».
What is made public for general knowledge.
[ignore]Madrid, November 29, 1976.–Technical Secretary General Fernando Arias Salgado and Montalvo.