Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 25/06/2019

Spain

Declaration contained in the instrument of ratification deposited with the Secretariat General of OECD by the Permanent Delegation of Spain to the OECD, on 10 August 2010 - Or. Engl.

Annex A. Taxes to which the Convention applies

Article 2, paragraph 1.a.i.:
Taxes on income or profits, or taxes on capital gains which are imposed separately from the tax on income or profits, and taxes on net wealth, imposed on behalf of the member States :

- Personal Income Tax;
- Non-Residents Income Tax;
- Corporate tax;
- Wealth Tax.

Article 2, paragraph 1.b.i.:
Any of the above which are imposed on behalf of political subdivisions or local authorities of a Signatory State :

- Tax on the Increase in the Value of Urban Land;
- Tax on Economic Activities.

Article 2, paragraph 1.b.ii.:
Payments and other Social Security resources paid to the Government or to the Social Security Institutions established by law.

Article 2, paragraph 1.b.iii.:
Taxes in other categories, except customs duties, imposed on behalf of a signatory State, namely :

A. Inheritance and Gift Tax.

B. Tax on Immovable Property.

C. Value-Added Taxes;
General Indirect Tax for the Canary Islands;
Tax on Imports and Deliveries of Goods in the Canary Islands;
Tax on Production, Services and Imports in the cities of Ceuta and Melilla.

D. Tax on the Retail Sales of Certain Hydrocarbons;
Insurance Premium Tax;
Beer Tax;
Tax on Wine and Fermented Beverages;
Tax on Intermediate Products;
Tax on Alcohol and Derived Beverages;
Hydrocarbon Tax;
Tobacco Products Tax,
Electricity Tax;
Special Tax on Certain Means of Transport.

E. Tax on Motor Vehicles.

F.Tax on Capital Transfers and Documented Legal Acts.

Article 2, paragraph 1.b.iv.:
Any of the above which are imposed on behalf of political subdivisions or local authorities:

- Special Tax of the Autonomous Community of the Canary Islands on Petroleum-based Fuels;
- Tax on Construction, Installations and Works.
Period covered: 01/12/2010 -
Articles concerned : 2

Declaration contained in the instrument of ratification deposited with the Secretariat General of OECD by the Permanent Delegation of Spain to the OECD, on 10 August 2010 - Or. Engl.

Annex C. Definition of the word "national" for the purpose of the Convention

1. All individuals of Spanish nationality.

2. All legal persons, partnerships or associations and other institutions set up in accordance with current Spanish legislation.
Period covered: 01/12/2010 -
Articles concerned : 3

Declaration contained in a Note verbale from the Permanent Delegation of Spain to the OECD, dated 15 October 2010, transmitted to the Secretariat General of OECD on 19 October 2010 – Or. Engl.

Spain informs the Organisation for Economic Co-Operation and Development in Paris that the procedure set out in the Agreed Arrangements relating to Gibraltar Authorities in the Context of Mixed Agreements, agreed between Spain and the United Kingdom on 19 December 2007 (together with the Arranged Agreements relating to Gibraltar Authorities in the Context of EU and EC Instruments and Related Treaties, of 19 April 2000) (*), is applicable to the present Convention.

[(*) Note by the Secretariat: The additional information appended to this communication from Spain are available, in English only, in PDF format.]
Period covered: 01/12/2010 -
Articles concerned : 29

Declaration contained in a Note Verbale from the Permanent Delegation of Spain to the OECD, dated 22 August 2016, registered at the Secretariat General on 22 August 2016 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 22/08/2016 -
Articles concerned : 28

Declaration transmitted by a Note verbale from the Permanent Delegation of Spain to the OECD, dated 9 November 2017, registered at the Secretariat General of the OECD on 10 November 2017 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 10/11/2017 -
Articles concerned : 28

Déclaration transmise par une Note verbale de la Délégation Permanente de l’Espagne auprès de l’OCDE, datée du 9 novembre 2017, enregistrée au Secrétariat Général de l'OCDE le 10 novembre 2017 - Or. angl.

Déclaration relative à la date d’effet pour les échanges de renseignements prévus par Accord multilatéral entre Autorités compétentes portant sur l’échange des déclarations pays par pays.
Period covered: 10/11/2017 -
Articles concerned : 28


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.