Article 29(3):
It says: «...can only be taxed in Spain if the beneficiary is a national and resident in Spain.», it should read: «...can only be taxed in Spain if the beneficiary is a national and resident of Spain.».
What is made public for general knowledge.
[ignore]Madrid, November 29, 1976.–Technical Secretary General Fernando Arias Salgado and Montalvo.