Belgium

PROTOCOL AMENDING THE CONVENTION BETWEEN THE KINGDOM OF BELGIUM AND THE KINGDOM OF SPAIN TEMPENDING TO AVOID DOUBLE IMPOSITION AND PREVENT EVASION AND TAX FRAUD IN THE FIELD OF RENT AND PATRIMONY AND PROTOCOL IMPOSED IN BRUSSELS ON 14 JUNE 1995, AMENDED BY THE PROTOCOL SIGNED IN MADRID ON 22 JUNE 2000 AND BY THE PROTOCOL DONE IN BRUSSELS ON 2 DECEMBER 2009

The Kingdom of Belgium, the Flemish Community, the French Community, the German-speaking Community, the Flemish Region, the Walloon Region, the Brussels-Capital Region, on the one hand, and the Kingdom of Spain, on the other,

DESIRING to amend the Convention between the Kingdom of Belgium and the Kingdom of Spain aimed at preventing double taxation and preventing tax evasion and tax fraud in the field of income and property taxes, and the Protocol, signed in Brussels on 14 June 1995, amended by the Protocol signed in Madrid on 22 June 2000 and by the Protocol signed in Brussels on 2 December 2009 (hereinafter referred to as ‘the Convention’),

HAVE AGREED AS FOLLOWS:

Article I

Article 3(2) of the Convention shall be deleted and replaced by the following:

‘2.o In the case of Belgium, as the case may be, the Minister of Finance of the Federal Government or of the Government of a region or community, or its authorised representative’.

Article II

Article 26(1) of the Convention is deleted and replaced by the following:

‘1. The competent authorities of the Contracting States shall exchange information which is likely to be relevant to the application of this Convention or to the administration or application of national law relating to taxes of any kind or designation required on behalf of the Contracting States, or of their political subdivisions or local authorities, to the extent that such taxation is not contrary to the Convention. The exchange of information is not limited by Articles 1 and 2’.

Article III

Each Contracting State shall notify the other, through diplomatic means, of the completion of the procedures required by its legislation for the entry into force of this Protocol. The Protocol shall enter into force on the date of the last such notification and its provisions shall take effect:

(a) in respect of taxes due at source in respect of income paid or accrued from 1 January of the year following the year in which the Protocol entered into force;

(b) in respect of other taxes required in respect of income for periods beginning on 1 January of the year following the year in which the Protocol entered into force;

(c) in respect of any other tax due in respect of taxable acts occurring from 1 January of the year following the year in which the Protocol entered into force.

Article IV

This Protocol, which shall form an integral part of the Convention, shall remain in force for the duration of the Convention and shall apply for as long as the Convention itself is applicable.

In faith, the signatories, duly authorized for this purpose by their respective Governments, have signed this Protocol.

Done in duplicate in Madrid on 15 April 2014, in the English, French, Dutch and Spanish languages, the four texts being equally authentic.-For the Kingdom of Belgium, Jan Jozef Hendrik de Bock, Ambassador.-For the Flemish Community, Ives Francois Wantens, Counsellor.-For the French Community, Jan Jozef Hendrik de Bock, Ambassador.-For the German-speaking Community, Jan Jozef Hendrik de Bock, Ambassador.-For the Flemish Region, Ives Francois Wantens, Counsellor.-For the Walloon Region, Jan Jozef Hendrik de Bock, Ambassador.-And for the Brussels-capital Region, Jan Jozef Hendrik de Bock, Ambassador.-For the Kingdom of Spain, Christopher Montoro Romero, Minister of Finance, Public Administrations.

This Protocol entered into force on 24 July 2018, the date of the last of the notifications made by the Parties reporting compliance with their internal requirements, as set out in Article III thereof.

Madrid, July 26, 2018.–The Technical Secretary General, José María Muriel Palomino.