Tajikistan / Ukraine / Kyrgyzstan / Turkmenistan

1. This Convention applies to persons who, from the point of view of taxation, consider themselves residents of one or both Contracting States.

2. For the purposes of this Convention:

(a) The term ‘resident of a Contracting State’ means any person whose income or property is subject to taxation in that State, in accordance with its law by reason of his domicile, residence, address or constitution.

(b) 'resident of both Contracting States' means any person considered by each of the Contracting States as resident within the meaning of the preceding subparagraph during the same period.

3. Where a natural person considers himself a resident of both Contracting States, his situation shall be resolved as follows:

(a) This person shall be considered a resident of the Contracting State in which he or she has permanent housing at his or her disposal; if he or she has permanent housing at his or her disposal in both Contracting States, he or she shall be considered a resident of the Contracting State in which he or she has closer personal and economic relations (centre of vital interests).

(b) If the Contracting State in which that person has the centre of his or her vital interests cannot be determined, or if he or she does not have permanent housing at his or her disposal in any of the Contracting States, he or she is considered a resident of the Contracting State in which he or she habitually lives.

(c) If he or she habitually lives in both Contracting States or does not live in either Contracting State, he or she shall be considered a resident of the Contracting State of which he or she is a national.

(d) If each of the Contracting States considers that person to be a national, or if that person is not a national of any of them, the competent authorities of the two Contracting States shall determine his or her residence in accordance with the procedure laid down in article 20 of this Convention.

4. Where a person, other than a natural person, is a resident of both Contracting States, he or she shall be considered a resident of the Contracting State in which his or her place of effective management is located.

1. This Convention applies to income and property taxes that are enforceable under the laws of each of the Contracting States.

2. At the time of signature of this Convention, the Taxes to which it applies are:

(a) With regard to Spain:

I) The Income Tax of Physical Persons.

II) Corporate Tax.

III) The Wealth Tax.

(IV) Local taxes on income and assets, hereinafter referred to as ‘taxes of Spain’.

(b) With regard to the Union of Soviet Socialist Republics (USSR):

(I) Income tax on foreign legal persons.

II) The Income Tax of the Population.

III) The Agricultural Tax.

IV) The Tax on Building Owners.

V) The Land Tax.

(vi) the tax on owners of means of transport, hereinafter referred to as ‘USSR taxes’.

The Convention shall also apply to taxes of an identical or similar nature, which are established after the date of signature of the Convention and which are added to or replaced by existing taxes.

1. The terms contained in this Convention have the following meaning:

(a) ‘A Contracting State’ and ‘another Contracting State’ mean, depending on the context, Spain or the Union of Soviet Socialist Republics (USSR).

(b) 'International traffic' means the carriage of cargo or passengers by any means of transport operated by a person having his place of effective management in one of the Contracting States, except in cases where the transport takes place only between points located only in one of the Contracting States.

(c) ‘Person’ includes a natural person and also:

I) In the case of Spain, a legal person, a company or any entity that is considered a legal person for tax purposes.

II) In the case of the USSR, a legal person or any other organization constituted under the laws of the USSR or any of the Republics of the Union and considered, for tax purposes, as a legal person.

(d) ‘competent authorities’ means:

(I) In the case of Spain, the Minister of Economy and Finance or any authority to which the Minister delegates.

II) In the case of the USSR, the Ministry of Finance of the USSR or a delegate authorized by it.

2. For the purposes of the application of this Convention by Contracting States, any term not defined in this Convention shall, unless a different interpretation is given in context, have the meaning attributed to it by the law of the Contracting State in which the imposition is effected.

1. For the purposes of this Convention, the term ‘permanent establishment’ means any fixed place of business by which a resident of a Contracting State carries out all or part of his activity in the other Contracting State.

2. A place of construction or installation work shall be considered as a permanent establishment if the duration of such work exceeds twelve months.

3. Notwithstanding paragraph 1, the following activities carried out by a resident of one Contracting State in the other Contracting State shall not be considered as carried out through a permanent establishment:

(a) The maintenance of a fixed place of business for the sole purpose of buying goods or goods for this person.

(b) The use of facilities for the sole purpose of storing, displaying or delivering goods or goods belonging to this person.

(c) The maintenance of a warehouse of goods or goods belonging to the person for the sole purpose of storing, exposing or delivering them.

(d) The maintenance of a warehouse of goods or goods belonging to the person for the sole purpose of their processing by another person.

(e) The maintenance of a fixed place of business for the sole purpose of advertising, market research, gathering and disseminating information in connection with the activity of this person.

(f) The maintenance of a fixed place of business for the sole purpose of carrying out for that person any other preparatory or auxiliary activity.

(g) The maintenance of a fixed place of business for the sole purpose of the combined exercise of the activities referred to in subparagraphs (a) and (f) above, provided that the whole activity of this fixed place of business retains its preparatory or auxiliary character.

4. A person resident of a Contracting State is not considered to have a permanent establishment in the other Contracting State merely because he carries out his activities in that other Contracting State through a Corridor, a General Commissioner or other agent enjoying an independent Statute, provided that these persons act within the ordinary framework of their activity.

5. If a person, who does not enjoy the independent Statute referred to in the fourth paragraph, acts on behalf of a resident of a Contracting State and habitually holds and exercises powers in the other Contracting State to conclude contracts on behalf of that resident, the latter is considered to have a permanent establishment in that other Contracting State, in relation to any activity that the person first mentioned carries out for that resident.

However, a permanent establishment shall not be considered to exist if the person first mentioned limits his activities to those referred to in paragraph 3 above.

6. The fact that a person resident of a Contracting State controls or is controlled by a person who is resident of the other Contracting State, or who carries out activities in that other Contracting State (whether by permanent establishment or otherwise), does not make any such person a permanent establishment of the other Contracting State.

1. Income obtained in one Contracting State by a person resident of the other Contracting State may be taxed in the first Contracting State only if it has been obtained through a permanent establishment and only to the extent that it can be attributed to the activity of this permanent establishment.

2. Without prejudice to paragraph 3, where a resident of a Contracting State carries out his activity in the other Contracting State by means of a permanent establishment situated therein, in each Contracting State the profits which the said establishment would have obtained from being a distinct and separate person carrying out the same or similar activities under the same or similar conditions and acting entirely independently shall be attributed to that establishment.

3. For the purpose of determining the benefit of the permanent establishment, the deduction of expenses incurred for the purpose of the permanent establishment, including management and general administrative expenses, shall be permitted, whether incurred in the State in which the permanent establishment is located or elsewhere.

4. No benefit shall be attributed to a permanent establishment merely because it purchases goods or goods for the person.

5. Where profits include income covered separately by other articles of this Convention, the provisions of those articles shall not be affected by those of this Article.

1. Profits from international traffic transactions obtained by a person may be taxed only in the Contracting State in which the place of effective management of that person is located.

2. If the place of effective management of a person engaged in maritime or river navigation is on board a ship or vessel, it shall be deemed to be in the Contracting State where the base port of the ship or vessel is located, and if there is no such base port, in the Contracting State where the person operating the vessel or vessel resides.

3. The provisions of paragraph 1 also apply to profits from participation in a pool in a joint holding or in an international agency for the exploitation of means of transport.

1. Fees from one Contracting State, and the beneficial owner of which is a resident of the other Contracting State, may be taxed in that other Contracting State. However, these fees may be taxed in the Contracting State from which they come and in accordance with the law of that Contracting State, but the tax thus required may not exceed 5 per 100 of the gross amount of the fees.

2. The term ‘royalties’ used in this article includes amounts of any kind paid for the use of the granting of copyright in literary, dramatic, musical, artistic or scientific works, including cinematographic films or any means of reproduction of image or sound for use by radio or television, and inventions, whether or not protected by patents, factory, trade or service marks, drawings, drawings, formulae or secret procedures, as well as the use or granting of use of industrial, commercial or scientific equipment and information relating to industrial, commercial or scientific experience.

3. Notwithstanding paragraph 1 above, royalties from a Contracting State and paid to a resident of the other Contracting State for the use or granting of a copyright on dramatic, musical or artistic literary works (excluding royalties relating to cinematographic films, or any means of reproduction of image or sound for use by radio or television) may be imposed only in that other Contracting State.

4. The provisions of paragraphs 1 and 3 above do not apply if the beneficial owner of the royalties, resident of a Contracting State, has in the other Contracting State from which the royalties come a permanent establishment and the right or ownership for which the royalties are paid is effectively linked to that permanent establishment. In this case, the provisions of Article 5 of this Convention apply.

5. The royalties are considered to come from a Contracting State where the debtor is the Contracting State itself, one of its local subdivisions or corporations or a resident of that Contracting State. However, where the debtor of the royalties is resident in one of the Contracting States or is not resident in one of the Contracting States, it has a permanent establishment to which the obligation to pay the royalties is linked and this permanent establishment supports the payment thereof, the fees shall be deemed to be from the Contracting State where the permanent establishment is located.

6. If the amount of fees paid exceeds the amount agreed between independent parties for the use or concession of use for which it is paid, the excess may be taxed in accordance with the laws of each Contracting State and taking into account the other provisions of this Convention.

1. Dividends paid by a resident of one Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State.

However, such dividends may be taxed in the Contracting State from which they come and in accordance with the law of that State, but the tax thus required may not exceed 18 per 100 of the gross amount of dividends.

2. The term ‘dividends’ used in this Article means the income from shares, as well as other income subject to the same tax regime as the income from shares under the law of the Contracting State in which the person distributing the profits resides.

3. Paragraph 1 above does not apply if the beneficial owner of the dividends, resident of one Contracting State, has in the other Contracting State from which the dividends come a permanent establishment with which the share generated by the dividends is effectively linked. In such cases, the provisions of Article 5 of this Convention apply.

1. Interest from one Contracting State and paid to a resident of the other Contracting State may be taxed only in that other State.

2. The term ‘interest’ used in this Article means the income from credit of any kind, as well as any other income from which the tax legislation of the Contracting State from which it comes takes account of the income from the amounts lent.

3. The provisions of paragraph 1 do not apply if the beneficial owner of the interest, resident of one Contracting State, has in the other Contracting State, from which the interest derives, a permanent establishment with which the claim generating the interest is effectively linked. In such cases, the provisions of Article 5 of this Convention apply.

4. Interests are considered to come from a Contracting State when the debtor is the State itself, one of its subdivisions, a local entity or resident of that State. However, where the debtor of interest, whether or not resident in one of the Contracting States, has a permanent establishment in respect of which the debt giving rise to the payment of the interest has been incurred and bears the burden of the interest, the interest shall be considered as originating in the Contracting State in which the permanent establishment is situated.

5. If the amount of interest paid exceeds the amount agreed between independent parties, taking into account the credit for which it is paid, the excess may be taxed in accordance with the laws of each Contracting State and taking into account the other provisions of this Convention.

1. The income that a resident of one Contracting State obtains from immovable property situated in the other Contracting State may be taxed in that other Contracting State.

2. The term ‘real property’ shall have the meaning attributed to it by the law of the Contracting State in which the property in question is situated. In any case, ships, vessels and aircraft are not considered to be real property.

3. The provisions of paragraph 1.^or they apply to income derived from the direct use of the lease, as well as from any other form of exploitation of immovable property.

1. Profits which a resident of a Contracting State obtains from the disposal of immovable property, as defined in Article 10, situated in the other Contracting State, may be taxed in that other Contracting State.

2. Profits arising from the disposal of movable property forming part of a permanent establishment held by a resident of one Contracting State in the other Contracting State, including profits arising from the disposal of that permanent establishment, may be taxed in that other Contracting State.

3. Profits from the disposal of means of transport used in international traffic and from the disposal of movable property used to exploit such means of transport may be subject to taxation only in the Contracting State where the place of effective management of the person conducting the international traffic is located.

4. Profits arising from the disposal of shares or similar rights of a legal person whose assets consist wholly or principally of immovable property may be taxed in the Contracting State in which these immovable property is situated.

5. Profits resulting from the disposal of shares or similar rights forming part of a substantial holding in the capital of a legal person resident in one of the Contracting States may be taxed in this Contracting State. A holding is considered to be substantial when it represents 25 per 100 or more of the capital of that legal person.

6. Profits arising from the disposal of any property other than those referred to in paragraphs 1, 2, 3, 4 and 5 may be taxed only in the Contracting State in which the transferor resides.

1. Salaries and similar salaries obtained by a resident of one Contracting State on account of employment may be subject to taxation only in that State, unless the employment is exercised in the other Contracting State. If the employment is exercised here, the remuneration received for this purpose may be subject to taxation in this other State.

However, remunerations obtained by a resident of a Contracting State on the basis of employment in the other Contracting State may only be taxed in the first Contracting State if:

(a) The recipient does not remain in total in the other State, for one or more periods more than one hundred and eighty-three days during the fiscal year concerned; and

(b) Remuneration is paid for or on behalf of an employer who is not a resident of the other State; and

(c) Remuneration is not borne by a permanent establishment held by the employer in the other State.

Notwithstanding the provisions of paragraph 1, the following income of natural persons resident in one Contracting State may not be taxed in the other Contracting State:

(a) Wages earned on account of employment in this other State which is directly linked to a construction or installation work during the period during which it does not constitute a permanent establishment in accordance with article 4, paragraph 2, of this Convention.

(b) Amounts received by a person resident of a Contracting State who is in the other Contracting State at the invitation of an organ, a State institution, an official educational or scientific research institute of that Contracting State, for the purpose of teaching, conducting scientific research, giving conferences or carrying out intergovernmental cooperation programmes, for a period of not more than three years. The provisions of this paragraph do not apply where the above activities serve primarily the particular interests of a person resident in the first Contracting State.

(c) Scholarships for students, students, trainees and trainees who are in this other State for the purpose of continuing their studies or obtaining experience in their speciality, and the remuneration paid by such persons to cover their maintenance costs, to receive training and to obtain experience in their speciality, from sources outside this other State, provided that such persons are or would have been immediately prior to their arrival in the second Contracting State resident in the first Contracting State. This provision shall apply only for a period not exceeding six years.

3. Notwithstanding paragraph 1, wages and other similar remuneration obtained by employment on board means of transport employed in international traffic may be imposed only in the Contracting State in which the place of effective management of the person conducting the international traffic is located.

4. By way of derogation from paragraph 1, attendance allowances and other similar remuneration which a resident of a Contracting State obtains as a member of a Board of Directors or a supervisory body of a legal person resident of the other Contracting State may be subject to taxation in that other State.

5. Notwithstanding paragraph 1, rents earned by artists and sportsmen in the performance of their activities as such may be taxed in the Contracting State in which such activities are carried out, whether such rents are attributed to the artists or sportsmen themselves or to another person.

However, the income obtained by an artist or sportsman in his capacity as such shall be subject to taxation only in the Contracting State of which he is resident if such activity is carried out within the framework of an intergovernmental programme of cooperation in the cultural or sporting field.

6. For the purposes of applying the provisions of paragraph 2, taxes shall be calculated on income obtained after the expiry of the time limits provided for in that paragraph.

1. Remunerations, excluding pensions, paid by a Contracting State, one of its subdivisions or local entities to a natural person, for the purpose of services rendered to that State or this subdivision or Entity, may only be subject to taxation in this Contracting State.

However, such remuneration may be subject to taxation in the other Contracting State only if the services are provided in this Contracting State and the natural person is a resident in this State who:

• Has the nationality of this Contracting State; or

• You have not acquired resident status in this Contracting State only to provide the services.

2. Pensions paid by a Contracting State or by one of its subdivisions or local entities to a natural person on account of services rendered to that State, this subdivision or Entity may only be subject to taxation in that Contracting State.

However, such pensions may be subject to taxation in the other Contracting State only if the natural person is a resident and a national of that State.

3. The provisions of this Article do not apply to remuneration and pensions received by a natural person on account of employment related to activities of a commercial or industrial nature, in such a case the provisions of Article 12 of this Convention shall apply.

The income of a resident of a Contracting State, whatever its source, not referred to in the previous articles of this Convention, may be taxed only in that Contracting State.

1. Property held by a resident of a Contracting State, consisting of immovable property, as defined in Article 10, situated in the other Contracting State, may be taxed in that other Contracting State.

2. Property consisting of movable property forming part of a permanent establishment held by a resident of one Contracting State in the other Contracting State may be taxed in that other Contracting State.

3. Assets made up of means of transport used in international traffic and movable property used to exploit these means of transport may only be taxed in the Contracting State where the place of effective management of the person conducting the international traffic is located.

4. Property consisting of shares or rights assimilated to them, of a legal person whose assets consist wholly or principally of immovable property, may be taxed in the Contracting State in which the immovable property is situated.

5. Assets consisting of shares or rights assimilated to them which form part of a substantial holding in the capital of a legal person resident in one of the Contracting States may be taxed in that Contracting State. A holding is considered to be substantial when it represents 25 per 100 or more of the capital of that legal person.

6. Property constituted by any property other than those referred to in paragraphs 1, 2, 3, 4 and 5 may be subject to taxation only in the Contracting State in which the person possessing that property resides.

Where a resident of a Contracting State obtains income or possesses assets which, in accordance with the provisions of this Convention, may be subject to taxation in the other Contracting State, the first Contracting State shall eliminate double taxation in accordance with its legislation.

1. This Convention applies to the territory of each of the Contracting States and to the continental shelf extending beyond the territorial sea of each of the Contracting States and over which they exercise or may exercise, in accordance with international law, jurisdiction or rights of sovereignty, for the purpose of exploration and exploitation of the natural resources of that Contracting State.

2. The provisions of this Convention do not affect agreements that have been previously concluded between the Contracting States, which regulate matters of taxation in any way. However, if this Convention provides for more favourable tax treatment, it shall apply.

The provisions of this Convention do not affect the tax privileges enjoyed by the diplomatic and consular representations of the Contracting States, members of the diplomatic, technical and administrative personnel and of service attached to such representations, as well as members of their families, granted in accordance with the general rules of international law or under special agreements.

1. The competent authorities of the Contracting States shall exchange, within the limits permitted by their domestic law, the information necessary for the application of the provisions of this Convention or of their respective tax laws in relation to the taxes to which this Convention applies.

Such information shall be treated as secret and may be communicated only to the authorities responsible for the implementation of this Convention.

2. In no case may the provisions of paragraph 1 be interpreted as obliging a Contracting State to:

(a) To take administrative measures contrary to its legislation or administrative practice or those of the other Contracting State.

(b) Provide information that cannot be obtained on the basis of its own legislation or in the exercise of its normal administrative practice or that of the other Contracting State.

(c) Provide information revealing a commercial, industrial or professional secret.

1. Where a person considers that the measures taken by one or both Contracting States imply or may entail for him an imposition which is not in conformity with the provisions of this Convention, irrespective of the remedies provided for by the domestic law of those States, he may submit his case to the competent authority of the Contracting State of which he is a resident or, if article 21 applies, to that of the Contracting State of which he is a national. The case shall be brought within three years of the first notification of the measure involving an imposition not in accordance with the provisions of the Convention.

2. The competent authority shall, if it finds the complaint well founded and if it is not in a position to adopt a satisfactory solution, make every effort to resolve the matter through an amicable agreement with the competent authority of the other Contracting State in order to avoid an imposition not in conformity with this Convention.

3. The competent authorities of the Contracting States shall endeavour to resolve difficulties or to dispel doubts arising from the interpretation or application of the Convention by means of an amicable agreement. They may also jointly treat, in accordance with the procedure provided for in their respective domestic law, the possibility of avoiding double taxation in cases not provided for in this Convention.

1. A national of a Contracting State shall not be subject in the other Contracting State to a higher or more burdensome taxation or obligation relating thereto than that to which a national of the other Contracting State who is under the same conditions is subject. By way of derogation from Article 1 of this Convention, this provision shall also apply to natural persons who are nationals of any of the Contracting States, whether or not they are resident therein.

2. A permanent establishment of a resident of a Contracting State situated in the other Contracting State shall not be subject in that other State to higher or more burdensome taxation or obligation relating thereto than that to which a permanent establishment which is under the same conditions as a resident of a third State, with which the second Contracting State has a convention to prevent double taxation in force, is subject.

The provisions of this paragraph shall not oblige the other Contracting State to grant to a permanent establishment of a resident of the first Contracting State tax benefits granted to a permanent establishment of a resident of a third State under special agreements with that third State.

3. Notwithstanding the provisions of Article 2.^orthe provisions of this Article apply to all taxes, whatever their nature or name.

1. This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.

2. This Convention shall enter into force on the date of the exchange of the instruments of ratification referred to in paragraph 1 and its provisions shall apply to income and property taxes for the tax period beginning on or after 1 January of the calendar year following the entry into force of the Convention.

This Convention shall remain in force as long as it is not denounced by one of the Contracting States, each Contracting State may denounce the Convention after a period of five years, from the date on which the Convention enters into force, by means of a written notification by diplomatic means, at least six months' notice before the end of each calendar year. In this case, the Convention shall cease to apply to income and property taxes for the tax period beginning on or after 1 January of the calendar year following that of notification.

In faith, the plenipotentiaries of the two Contracting States have signed this Convention.

Done at Madrid on 1 March 1985, in two original copies in the Spanish and Russian languages, both texts being equally reliable.

This Convention entered into force on 7 August 1986, the date on which the instruments of ratification were exchanged, as set out in its Article 22.2.

What is made public for general knowledge.

Madrid, September 5, 1986. –The Technical Secretary General of the Ministry of Foreign Affairs, José Manuel Paz y Agüeras.