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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) The taxes which are the subject of this Agreement are:

  • (a) in Spain:
    • (i) the individual income tax (Impuesto sobre la Renta de las Personas Fisicas);
    • (ii) the corporate income tax (Impuesto sobre Sociedades);
    • (iii) the income tax on non-residents (Impuesto sobre la Renta de No Residentes);
    • (iv) the capital tax (Impuesto sobre el Patrimonio);
    • (v) the inheritance and gift tax (Impuesto sobre Sucesiones y Donaciones);
    • (vi) the transfer tax (Impuesto sobre Transmisiones Patrimoniales y Actos Juridicos Documentados); and
    • (vii) the value added tax (Impuesto sobre el Valor Añadido);
  • (b) in the Netherlands Antilles:
    • (i) the income tax (inkomstenbelasting);
    • (ii) the wages tax (loonbelasting);
    • (iii) the profit tax (winstbelasting);
    • (iv) the surtaxes on the income and profit taxes (de opcenten op de inkomsten- en winstbelasting);
    • (v) the inheritance and gift tax (de successierechten); and
    • (vi) the tax on turnover of businesses (belasting op bedrijfsomzetten).

(2) This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes if the competent authorities of the Contracting Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Contracting Parties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.