DOCUMENT
Correction of errors in the instrument of ratification of the Convention between Spain and the People's Republic of Bulgaria on the prevention of double taxation and tax evasion in respect of income and property taxes and the Protocol forming an integral part thereof, done at Sofia on 6 March 1990.
— · BOE-A-1991-23675
Mistakes in the publication of the Convention between Spain and the People's Republic of Bulgaria on the prevention of double taxation and tax evasion in the field of income and property taxes and the Protocol forming an integral part thereof, done at Sofia on 6 March 1990, inserted in the Official Gazette of the State No. 166 of 12 July 1991 (pages 23243-23247), are then corrected accordingly:
Article 1.3, second line, which states: ‘resident in both’, should read ‘resident in both’.
Article 2, second line, which reads: “and heritage”, should read: “and heritage”.
Article 4.4. first line, where it says. ‘resident in Spain’ should read ‘resident in Spain’.
Article 6.1. second line, which reads: ‘imposition of that State’, should read ‘imposition in that State’.
Article 6.5, first line, which reads: ‘regular grants’, should read ‘regulated grants’.
Article 8.4, second line, for ‘resident dividend’, read ‘resident dividend’.
Article 8.5. second line, which reads: 'of another State', should read 'of the other State'.
Article 12.1, second line, reading: 'professionals and others', should read 'professionals or others'.
Article 14, third line, reading: ‘Administration and organ’, should read ‘Administration. or organ’.
Article 14, fourth line, which states: ‘contractor may’, should read ‘contractor may’.
Article 15(2), second line, where it reads: ‘attribute no’, should read ‘attribute no’.
Article 16, third indent, where it reads: ‘previous only’, should read ‘previous only’.
Article 17(2)(a), fourth line, which reads ‘or Entity only’, should read ‘or Entity only’.
Article 20(1), third line, where it reads: ‘situated in the other’, should read ‘situated in the other’.
Article 20(3), fourth line, which states: ‘by road only’, should read ‘by road only’.
Article 21(2)(e), second line, which reads: ‘dividends from’ means ‘dividends from’.
Article 22(5), second line, where it reads: ‘applicable’.
Article 23(2), fifth line, which states: ‘a position’ means ‘an imposition’.
Article 24(1), fourth line: replace the Spanish words “relativos a” (plural) with “relativo a” (singular).
Article 24(1), first line, which reads: ‘taxes or taxes’, should read ‘taxes, or taxes’.
Protocol 3, fourth line, for: ‘are established’, should read ‘is established’.