DT17550 - Particular agreements: Spain: Agreement

The comprehensive agreement (SI 1976/1919) has effect

a) In the United Kingdom for

i) Income Tax from 1976-77,

ii) Capital Gains Tax from 1976-77,

iii) Corporation Tax from 1 April 1976.

b) In Spain from 1 January 1976.

An Exchange of Notes concerning the taxation of time share rights (SI 1995/765 has effect from 1 January 1992. See DT17553.