DOCUMENT
Corrigendum to the Convention between the Kingdom of Spain and the Eastern Republic of Uruguay on the prevention of double taxation and tax evasion in the area of income and property taxes and its Protocol, done in Madrid on 9 October 2009.
— · BOE-A-2025-4260
Warning error in the publication of the Convention between the Kingdom of Spain and the Eastern Republic of Uruguay to prevent double taxation and to prevent tax evasion in the area of income and property taxes and its Protocol, done in Madrid on 9 October 2009 and published in the "Official State Gazette" number 87 dated 12 April 2011, the necessary correction is made:
On page 37510, a paragraph (v) should be added to Article 2.3, as follows:
'(iv) the Social Security Assistance Tax (IASS); and
(v) Property Tax (IP)
(hereinafter referred to as ‘Uruguayan tax’).’