On 1 January 2022, Spain’s instrument of ratification of the Multilateral Convention on the application of tax treaty measures to prevent base erosion and profit shifting entered into force, and its provisions will take effect once Spain has communicated the completion of its domestic procedures to those countries with respect to which the Convention is in force.
In this regard, the Ministry of Finance and Public Administration has begun to publish, on the Ministry’s official website, the summary texts of the Double Taxation Conventions that are being modified by the Multilateral Agreement as they are being ratified by the two parties, in order to facilitate their understanding. You can access them via this link.
For example, you can read the “updated” Double Taxation Convention with the United Kingdom HERE.
Finally, it should be noted that these summary texts are for information purposes only.
