Spain's Ministry of Finance has published the synthesized texts of the tax treaties with Israel, Kazakhstan, Latvia, Lithuania, Luxembourg, Malaysia, Malta, and New Zealand as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the 1999 Spain-Israel tax treaty:

• in Spain:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023; and
• in Israel:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 July 2022; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) has effect for a case presented to the competent authority of a Contracting State on or after 1 July 2022, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates. Further, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 July 2022, and for cases presented prior to that date to the extent agreed by the competent authorities.

The MLI applies for the 2009 Spain-Kazakhstan tax treaty:

• in Spain:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023; and
• in Kazakhstan:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023.

The MLI applies for the 2003 Spain-Latvia tax treaty:

• in Spain:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023; and
• in Latvia:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023.

The MLI applies for the 2003 Spain-Lithuania tax treaty:

• in Spain:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023; and
• in Lithuania:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023.

Notwithstanding the above, Article 16 of the MLI (Mutual Agreement Procedure) has effect for a case presented to the competent authority of a Contracting State on or after 1 July 2022, except for cases that were not eligible to be presented as of that date under the treaty prior to its modification by the MLI, without regard to the taxable period to which the case relates. Further, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 July 2022, and for cases presented prior to that date to the extent agreed by the competent authorities.

The MLI applies for the 1986 Spain-Luxembourg tax treaty:

• in Spain:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023; and
• in Luxembourg:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023.

Notwithstanding the above, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 July 2022, and for cases presented prior to that date to the extent agreed by the competent authorities.

The MLI applies for the 2006 Spain-Malaysia tax treaty:

• in Spain:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023; and
• in Malaysia:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023.

The MLI applies for the 2005 Spain-Malta tax treaty:

• in Spain:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023; and
• in Malta:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023.

Notwithstanding the above, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 July 2022, and for cases presented prior to that date to the extent agreed by the competent authorities.

The MLI applies for the 2005 Spain-New Zealand tax treaty:

• in Spain:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023; and
• in New Zealand:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next taxable period that begins on or after 1 January 2023; and
  • with respect to all other taxes, for taxes levied with respect to taxable periods beginning on or after 1 January 2023.

Notwithstanding the above, the provisions of Part VI (Arbitration) of the MLI have effect with respect to the treaty for cases presented to the competent authority of a Contracting State on or after 1 July 2022, and for cases presented prior to that date to the extent agreed by the competent authorities.