Entry into Force
(1) This Convention shall be ratified and the exchange of the instruments of ratification shall take place in Berlin as soon as possible.
(2) The Convention shall enter into force after a period of three months, subsequent to the date of exchange of the instruments of ratification, and its provisions shall become binding:
- (i) as regards to taxes collected by the withholding system, relating to amounts paid subsequent to the first day of January, inclusive, of the calendar year following the one in which this Convention enters into force;
- (ii) as regards to other taxes, relating to amounts enforceable in the tax periods that initiate subsequent to the first day of January, inclusive, of the calendar year following the one in which this Convention enters into force.
(3) The Convention between the Federal Republic of Germany and the Kingdom of Spain to avoid double taxation and to prevent tax evasion and fraud regarding taxes on income and capital, signed in Bonn on the 5th day of December of the year 1966, shall cease to be binding subsequent to the entry into force of this Convention, regarding the taxes to which this Convention shall apply, pursuant to the provisions of paragraph (2) of this Article.
(4) Notwithstanding the provisions of this Article, the provisions of Articles 23, 24, 25, 26 and 28 of this Convention shall apply as regards to every tax, mutual agreement procedure, information and tax credit referred to by such Articles, even when such information, taxes or tax credits exist prior to the date of entry into force of this Convention, or to the date in which any of its provisions become binding.