Terug naar alle wetten
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Spaanse Staat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen
Geldende tekst van alle 50 artikelen, ingedeeld volgens het BWB-wettenregister.
Inhoudsopgave
Hoofdstuk I Reikwijdte van de Overeenkomst
Hoofdstuk II Begripsbepalingen
- Artikel 3Article 3 General definitions 1 In this Convention, unless the context otherwise requires:
- Artikel 4Article 4 Fiscal domicile 1 For the purposes of this Convention, the term “resident of one of the States” means any…
- Artikel 5Article 5 Permanent establishment 1 For the purposes of this Convention, the term “permanent establishment” means a…
Hoofdstuk III Belastingheffing naar het inkomen
- Artikel 6Article 6 Income from immovable property 1 Income from immovable property may be taxed in the State in which such…
- Artikel 7Article 7 Business profits 1 The profits of an enterprise of one of the States shall be taxable only in that State…
- Artikel 8Article 8 Shipping and air transport 1 Profits from the operation of ships or aircraft in international traffic shall…
- Artikel 9Article 9 Associated enterprises Where a) an enterprise of one of the States participates directly or indirectly in the…
- Artikel 10Article 10 Dividends 1 Dividends paid by a company which is a resident of one of the States to a resident of the other…
- Artikel 11Article 11 Interest 1 Interest arising in one of the States and paid to a resident of the other State may be taxed in…
- Artikel 12Article 12 Royalties 1 Royalties arising in one of the States and paid to a resident of the other State may be taxed in…
- Artikel 13Article 13 Limitation of Articles 10, 11 and 12 International organisations, organs and officials thereof and members…
- Artikel 14Article 14 Capital gains 1 Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may…
- Artikel 15Article 15 Independent personal services 1 Income derived by a resident of one of the States in respect of professional…
- Artikel 16Article 16 Dependent personal services 1 Subject to the provisions of Articles 17, 19, 20 and 21, salaries, wages and…
- Artikel 17Article 17 Directors' fees 1 Directors' fees and similar payments derived by a resident of the Netherlands in his…
- Artikel 18Article 18 Artistes and athletes Notwithstanding the provisions of Articles 15 and 16, income derived by public…
- Artikel 19Article 19 Pensions Subject to the provisions of paragraph 1 of Article 20, pensions and other similar remuneration…
- Artikel 20Article 20 Governmental functions 1 Remuneration, including pensions, paid by, or out of funds created by, one of the…
- Artikel 21Article 21 Professors and teachers Payments which a professor or teacher who is a resident of one of the States and who…
- Artikel 22Article 22 Students Payments which a student or business apprentice who is or was formerly a resident of one of the…
- Artikel 23Article 23 Income not expressly mentioned Items of income of a resident of one of the States which are not expressly…
Hoofdstuk IV Belastingheffing naar het vermogen
- Artikel 24Article 24 Capital 1 Capital represented by immovable property, as defined in paragraph 2 of Article 6, may be taxed in…
Hoofdstuk V Wijze van vermijding van dubbele belasting
- Artikel 25Article 25 1 The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are…
Hoofdstuk VI Bijzondere bepalingen
- Artikel 26Article 26 Non-discrimination 1 The nationals of one of the States, whether they are residents of that State or not…
- Artikel 27Article 27 Mutual agreement procedure 1 Where is resident of one of the States considers that the actions of one or…
- Artikel 28Article 28 Exchange of information 1 The competent authorities of the States shall exchange such information (being…
- Artikel 29Article 29 Diplomatic and consular officials Nothing in this Convention shall affect the fiscal privileges of…
- Artikel 30Article 30 Regulations 1 The competent authorities of the States shall by mutual agreement settle the mode of…
- Artikel 31Article 31 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary…
Hoofdstuk VII Slotbepalingen
- Artikel 32Article 32 Entry into force 1 This Convention shall be ratified and the instruments of ratification shall be exchanged…
- Artikel 33Article 33 Termination This Convention shall remain in force until denounced by one of the States.
Protocol
- Artikel II Where in one of the States the income of a body of persons, much as a partnership or an undivided estate, is treated…
- Artikel IIII Ad Article 2 It is understood that the term “taxes on the total amounts of wages or salaries” does not include…
- Artikel IIIIII Ad Article 2, paragraph 3, b) It is understood that the Spanish “Arbitrio de radicación” is included in “los…
- Artikel IVIV Ad Article 3, paragraph 1, a) and b) 1 The term “the Netherlands” also comprises the part of the sea bed and its…
- Artikel VV Ad Article 4 The provisions of Article 4, paragraph 2, shall not apply to honorary consuls.
- Artikel VIVI Ad Articles 10, 11, and 12 Notwithstanding provisions to the contrary in the national law of either State…
- Artikel VIIVII Ad Article 10 Notwithstanding the provisions of Article 10, paragraph 3, subparagraph b, Spanish tax on dividends…
- Artikel VIIIVIII Ad Article 10 The provisions of Article 10 shall also apply to income from bonds or debentures participating in…
- Artikel IXIX Ad Article 11 Where an enterprise of one of the States has a permanent establishment in the other State, that other…
- Artikel XX Ad Article 12 The provisions of paragraph 4 of Article 12 shall not apply if the sale of rights or property has taken…
- Artikel XIXI Ad Article 20 For the purposes of Article 20, Spanish public autonomous institutions such as “Consejo Superior de…
- Artikel XIIXII Ad Article 25 It is understood that, in so far as the Netherlands income tax or company tax is concerned, the basis…
- Artikel XIIIXIII Ad Article 25 For the purposes of paragraph 2, second subparagraph, letter a), of Article 25, interest from loans…
- Artikel XIVXIV Ad Articles 12 and 25 1 Notwithstanding the provisions of Article 12, paragraph 2, and Article 25, paragraph 2…
- Artikel XVXV Ad Article 28 The competent authorities are not obliged to supply information of a general character.
- Artikel XVIXVI Ad Article 28 The obligation to exchange information does not include information obtained from banks or from…
- Artikel XVIIXVII Ad Article 32 Notwithstanding the provisions of Article 32, paragraph 2, the provisions of Articles 8, 14…
Uit de Legal Momo-wettenbank, een kopie van het BWB-wettenregister. Raadpleeg wetten.overheid.nl voor de authentieke versie. Omschrijvingen bij artikelen zijn redactioneel of de openingszin van het artikel. Dit is geen juridisch advies.