DT17550+ - Double Taxation Relief Manual: Guidance by country: Spain: Contents


DT17550 Spain: Agreement
DT17551 Spain: Credit
DT17552 Spain: Source of income
DT17553 Spain: Income from property
DT17554 Spain: Dividends
DT17555 Spain: Interest and Royalties
DT17556 Spain: Tax spared
DT17557 Spain: relief from Spanish tax
DT17558 Spain: Other income
DT17601 Spain: double taxation agreement, Article 2: Taxes covered
DT17602 Spain: double taxation agreement, Article 3: General definitions
DT17603 Spain: double taxation agreement, Article 4: Fiscal domicile
DT17604 Spain: double taxation agreement, Article 5: Permanent Establishment
DT17605 Spain: double taxation agreement, Article 6: Income from immovable property
DT17606 Spain: double taxation agreement, Article 7: Business profits
DT17607 Spain: double taxation agreement, Article 8: Shipping and air transport
DT17608 Spain: double taxation agreement, Article 9: Associated enterprises
DT17609 Spain: double taxation agreement, Article 10: Dividends
DT17610 Spain: double taxation agreement, Article 11: Interest
DT17611 Spain: double taxation agreement, Article 12: Royalties
DT17612 Spain: double taxation agreement, Article 13: Capital gains
DT17613 Spain: double taxation agreement, Article 14 Independent personal services
DT17614 Spain: double taxation agreement, Article 15 Employments
DT17615 Spain: double taxation agreement, Article 16: Director's fees
DT17616 Spain: double taxation agreement, Article 17 Artistes and Atheletes
DT17617 Spain: double taxation agreement, Article 18: Pensions and annuities
DT17618 Spain: double taxation agreement, Article 19: Government service
DT17619 Spain: double taxation agreement, Article 20: Students
DT17620 Spain: double taxation agreement, Article 21: Teachers
DT17621 Spain: double taxation agreement, Article 22: Other income
DT17622 Spain: double taxation agreement, Article 23: Capital
DT17623 Spain: double taxation agreement, Article 24: Elimination of double taxation
DT17624 Spain: double taxation agreement, Article 25: Non-discrimination
DT17625 Spain: double taxation agreement, Article 26: Mutual agreement procedure
DT17626 Spain: double taxation agreement, Article 27: Exchange of information
DT17627 Spain: double taxation agreement, Article 28: Diplomatic and consular officials
DT17628 Spain: double taxation agreement, Article 29: Territorial extension
DT17629 Spain: double taxation agreement, Article 30: Entry into force
DT17630 Spain: double taxation agreement, Article 31: Termination
DT17631 Spain: double taxation agreement, Exchange of Notes.