Artikel 2 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

Article 2 Taxes covered 1 This Convention shall apply to taxes on income and on capital imposed on behalf of each of the States or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. 2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3 The existing taxes to which the Convention shall apply are, in particular: a) in the case of the Netherlands: - de inkomstenbelasting (income tax), - de loonbelasting (wages tax), - de vennootschapsbelasting (company tax), - de dividendbelasting (dividend tax), - de vermogensbelasting (capital tax), (hereinafter referred to as “Netherlands tax”); b) in the case of Spain: - el Impuesto General sobre la Renta de las personas físicas (the general income tax on individuals), - el Impuesto General sobre la Renta de Sociedades y demás entidades jurídicas, con inclusión del gravamen especial del 4 por ciento establecido por el artículo 104 de la Ley 41/1964, de 11 de Junio (the general corporation tax including the special charge of 4 per cent established by article 104 of Law 41/1964 of June 11th), - los siguientes impuestos a cuenta: La Contribución Territorial sobre la Riqueza Rústica y Pecuaria, la Contribución 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 (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), - en Sahara, los impuestos sobre la renta (sobre los rendimientos del trabajo y del patrimonio) y sobre los beneficios de las empresas (in Sahara, the income taxes (on earned income and on income from capital) and the taxes on profits of the enterprises), - el Canon de superficie, el impuesto sobre el producto bruto y el impuesto especial sobre los beneficios, regulados por la Ley de 26 de diciembre de 1958 (aplicable a las empresas que se decidan a la investigación y explotación de hidrocarburos) (the “surface royalty”, the tax on gross yield and the special tax on corporation profits, regulated by the Law of 26th December 1958 (applicable to enterprises engaged in prospecting and exploiting oil wells)), - los impuestos locales sobre la renta y sobre el patrimonio (the local taxes on income and capital), (hereinafter referred to as “Spanish tax”). 4 The Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, the existing taxes. The competent authorities of the States shall notify to each other any substantial changes which have been made in their respective taxation laws.