Artikel 24 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 24 Capital 1 Capital represented by immovable property, as defined in paragraph 2 of Article 6, may be taxed in the State in which such property is situated. 2 Capital represented by movable property forming part of the business property of a permanent establishment of an enterprise, or by movable property pertaining to a fixed base used for the performance of professional services, may be taxed in the State in which the permanent establishment or fixed base is situated. 3 Ships and aircraft operated in international traffic, and movable property pertaining to the operation of such ships and aircraft shall be taxable only in the State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph 2 of Article 8 shall apply. 4 All other elements of capital of a resident of one of the States shall be taxable only in that State.