DOCUMENT
Correction of errors of the Convention between Spain and Sweden on the avoidance of double taxation on income and capital taxes and annexed protocol, signed in Madrid on 16 June 1976 and published in the Official Gazette of the State No. 19, dated 22 January 1977.
— · BOE-A-1977-4043
Article II(3)(b)(i) and (ii) in both cases replace ‘general tax’ with ‘general tax’.
Article III, paragraph I (a), third line, reads: ‘Swedish title and in which, in accordance with domestic law, it must read: ‘Swedish title and in which, under Swedish law and in accordance with domestic law’.
Article III, paragraph 1 (h)(ii), second line reads ‘the Technical Secretary-General’, read ‘the Technical Secretary-General’.
Article V, paragraph 2, first line, reads: "the expression 'permanent establishment' includes in", should read: 'the expression 'permanent establishment' shall include in'.
Article V, paragraph 3, reads: “The term “permanent establishment” does not include”, should read: “The term “permanent establishment” shall be deemed not to include”.
Article VII. Title reads: 'Beneficiaries of enterprises', should read 'Beneficiaries of undertakings'.
Article X, paragraph 3, second line reads: ‘... part of mines’ should read ‘parts of mines’.
Article X, paragraph 4, third line, reads: «...contractor from which they come», should read: «... Contracting from which they come.’
Article XI, paragraph 1, third line, reads: '... subject to the imposition of this other State...', must read: '... subject to taxation in this other State...'.
Article XII, paragraph 6, third line, reads: ‘what other person...’, should read: ‘any other person...’.
Article XIX, paragraph 2, is missing after subparagraph (a), subparagraph (b).
(b) However, such pensions may be subject to taxation in the other Contracting State only if the pensioner is a national and resident of that State.’
Article XXII has been omitted:
ARTICLE XXII
Other income
1. The income of a resident of a Contracting State whatever its source, not covered by the previous articles of this Convention, may be taxed only in that State.
2. The provisions of paragraph 1 do not apply if the beneficiary of the income, resident of one Contracting State, conducts business in the other Contracting State through a permanent establishment situated therein, or provides professional services in that other State on a fixed basis based on it, and the right or property in respect of which the income is paid is effectively linked to the said permanent establishment or fixed base. In this case, the provisions of article 7 or article 14, as applicable, apply.
Article XXIV(4), lines 4, 5 and 6, delete ‘the credit against the Spanish tax on dividends, interest or royalties received by a resident of Sweden’.
Article XXV, paragraph 4, seventh line, reads: «they would have contracted with a resident...», should read: «they would have been paid to a resident...».
Article XXVI, paragraph 2, second line, reads: '... and if she is not...', it should read: '...and if she herself is not...'.
Protocol No. 1 reads: ‘1.AD/ARTICLE II, PARAGRAPH (b) (ii), read: ‘1.AD/ARTICLE II, PARAGRAPH 3 (b) (ii)’.
What is made public for general knowledge.
Madrid, February 2, 1977.—The Technical Secretary General of the Ministry of Foreign Affairs, Fernando Arias-Salgado and Montalvo.