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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.


Taxes Covered

(1) This Convention shall apply to taxes on income, on behalf of either of the Contracting States, one of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income, all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on total wages and salaries paid by enterprises, as well as taxes on capital appreciation.

(3) The existing income taxes to which this Convention shall apply are in particular:

  • (a) In Spain:
    • (i) income tax on individuals;
    • (ii) corporation tax;
    • (iii) income tax on non-residents;
  • (hereinafter referred to as "Spanish taxes").
  • (b) In Senegal:
    • (i) the tax on the income of the enterprise (impôt sur le revenu des sociétés);
    • (ii) the minimum tax on enterprises (impôt minimum sur les sociétés);
    • (iii) tax on the income of individuals (impôt sur le revenu des personnes physiques);
    • (iv) employer flat-rate contribution (contribution forfaitaire à la charge des employeurs);
    • (v) capital gains tax on developed and undeveloped land.
  • (hereinafter referred to as "Senegalese taxes");

(4) This Convention shall also apply to taxes of an identical or substantially similar nature, which are imposed after the date of signing of this Convention, in addition to, or instead of, existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes made in their respective tax laws.