DT17601 - DT: Spain: double taxation agreement, Article 2: Taxes covered
(1) The taxes which are the subject of this Convention are:
(a) in the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax;
(ii) the corporation tax; and
(iii) the capital gains tax;
(hereinafter referred to as `United Kingdom tax`);
(b) in Spain:
(i) the general income tax on individuals (el impuesto general sobre la Renta de las personas f isicas);
(ii) the general corporation tax (el impuesto general sobre la Renta de Sociedades y demas entidades juridicas);
(iii) the following prepayments: the tax on rural land, the tax on urban land, the tax on earned income, the tax on income from capital, the tax on business and industrial activities (los siguientes impuestos a cuenta: la Contribucion Territorial sobre la Riqueza Rustica y Pecuaria, la Contribucion Territorial sobre la Riqueza Urbana, el impuesto sobre los Rendimientos del Trabajo Personal, el impuesto sobre las Rentas del Capital y el impuesto sobre Actividades y beneficios comerciales e industriales);
(iv) In Sahara, the income taxes on earned income and on income from capital and the taxes on profits of the enterprises (en Sahara, los impuestos sobre la renta sobre los rendimientos del trabajo y del patrimonio y sobre los beneficios de las empresas);
(v) The `surface royalty` and the tax on corporation profits, regulated by the Law of 27 June 1974 applicable to enterprises engaged in prospecting and exploiting oil wells (el Canon de superficie y el impuesto sobre los beneficios, regulados por la Ley de 27 de Junio de 1974 aplicable a las empresas que se dedican a la investigacion y explotacion de hidrocarburos);and
(vi) the local taxes on income and capital (los impuestos locales sobre la renta y el partimonio);
(hereinafter referred to as `Spanish tax`).
(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. At the end of each year, the competent authorities of the Contracting States shall notify to each other any changes which have been made in their respective taxation laws.
