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 Belgium aimed at avoiding double taxation and preventing tax evasion and fraud in the field of income and property taxes, done at Brussels on 14 June 1995.
— · BOE-A-2003-22594
The following corrections shall be made to the Convention between Spain and Belgium on the avoidance of double taxation and on the prevention of tax evasion and fraud in the field of income and property taxes, which was adopted in Brussels on 14 June 1995 in the Official Gazette of the State No. 159 of 4 July 2003:
Page 26014, in article 10.5, for:
"although dividends paid or beneficiaries not distributed" should read: "although dividends paid or profits not distributed".