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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 29

Entry into Force

(1) Either one of the Contracting States shall notify the other through diplomatic channels about the completion of the constitutional requirements in connection with the ratification of this Convention.

(2) This Convention shall enter into force three months from the date of the last notification to which paragraph (1) refers and its provisions come into effect:

  • (a) In Spain:
    • (i) with respect to taxes on income paid or payable when this Convention enters into force;
    • (ii) with respect to other taxes paid or payable on the date this Convention enters into force.
  • (b) In Senegal:
    • (i) with respect to taxes withheld at the source, paid or payable when this Convention enters into force;
    • (ii) with respect to other taxes on the income paid or payable on or after the first day of January of the calendar year following the year in which the Convention enters into force;