How many tax treaties does Spain have?

Spain has 93 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Spain's most important treaty partners?

Spain's major treaty partners include United States, United Kingdom, Germany, France, Italy, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Spain's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Spain may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Spain Tax Treaties

Spain maintains approximately 93 double taxation treaties in force. These treaties generally follow the OECD Model Tax Convention and typically reduce withholding taxes on cross-border dividends (often to 15% or 10%), interest (often to 10%), and royalties (often to 5-10%). Spain actively participates in OECD BEPS initiatives and has signed the Multilateral Instrument (MLI).

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

United StatesUnited KingdomGermanyFranceItalyPortugalNetherlandsSwitzerlandChinaJapanMexicoBrazil

About Spain's Treaty Network

Spain maintains a network of 93 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Spain Tax Treaties

Major Treaty Partners

About Spain's Treaty Network

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