Spain's Ministry of Finance has published the synthesized text of the tax treaty with Romania as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was 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 2017 Spain-Romania tax treaty:
Click the following link for the tax treaty page on the Ministry of Finance website, which includes the synthesized texts of Spain's tax treaties.