Artikel 32 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 32 Entry into force 1 This Convention shall be ratified and the instruments of ratification shall be exchanged at the Hague as soon as possible. 2 The Convention shall enter into force on the date on which the instruments of ratification are exchanged and, except as provided in paragraph 3, its provisions shall have effect for taxable years and periods beginning on or after the first day of January in the year following the year in which such exchange takes place. 3 The provisions of this Convention relating to dividends, interest and royalties shall have effect with respect to dividends, interest and royalties paid beginning on the thirtiest day after the date of exchange of instruments of ratification.