DOCUMENT
Correction of errors of the Convention between Spain and Belgium aimed at preventing double taxation and preventing tax evasion and tax fraud in respect of income and property taxes, done at Brussels on 14 June 1995.
— · BOE-A-2004-7268
Warning of errors in the insertion of the Convention between Spain and Belgium aimed at avoiding double taxation and preventing tax evasion and tax fraud in the field of income and property taxes, done at Brussels on 14 June 1995, the text of which was published in the Official Gazette of the State No. 159 of 4 July 2003 and No. 295 of 10 December 2003 (correction of errors), the following corrections should be made:
In article 11 (Interest), paragraph 4, last sentence, which reads: "However, the term does not include, within the meaning of this article, any interest considered as dividends..." ; it should read: "However, the term does not include, within the meaning of this article, penalties for late payment, or interest considered as dividends...".
In article 22 (Patrimon), paragraph 1, it reads:
"...and which are situated in that other Contracting State..." ; it should read: "...and which are situated in the other Contracting State...".
In Article 23(2)(e), it reads: "... before 1 January 92..." ; read:
"... before January 1, 1992."
Article 27(7), which states: “The requested State informs the requesting State of the measures taken for this purpose”, should read: “The requested State shall inform the requesting State of the measures taken for this purpose”.
On the other hand, in the Additional Act, article 1 (which replaces the existing article 29) in paragraph 2(a), which reads: “To taxes withheld”; read:
"To taxes due."
What is made public for general knowledge.
Madrid, March 30, 2004.-The Technical Secretary General, Ignacio Matellanes Martínez.