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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 30

Termination

This Convention shall remain in force until it is not terminated by either of the Contracting States. Either one of the Contracting States may terminate this Convention through diplomatic channels by giving a notice of termination at least six months prior to the end of any calendar year, which starts subsequent to a five year period from the date of entry into force of the Convention. In such case, the Convention shall cease to have effect in respect to income tax and capital tax derived during the fiscal year that begins on the 1st day of January of the calendar year following the one in which the notification of termination is given.

IN WITNESS WHEREOF, the undersigned, duly authorized for this purpose, have signed this Convention.

DONE in duplicate in Madrid, on the 7th day of July of the year 2008, in the Spanish language.

BY THE KINGDOM OF SPAIN:

BY THE REPUBLIC OF EL SALVADOR: