Legal Texts

In this section we provide pdf format copies of English language versions of Spanish tax treaties and the text of some Spanish laws. We have collated these documents from various internet sources.

Some of the tax treaties have protocols that clarify and expand on the articles of the treaties and where these protocols are available in English, these are attached to the end of the tax treaties.

The text of the laws provided may not be the latest versions of the law as the Spanish Government only updates sporadically the English versions it publishes on the internet.

These documents only provide a general understanding of some aspects of Spanish law. Professional advice must be sought to ensure fully up to date information.

Spanish double tax treaties available in English (in alphabetical order)

Spain has formalised over 90 bilateral tax treaties, some pending approval by the legislative bodies of each county and others suspended. Not all treaties are published in English. The selection below (Click Read More) represents those that are available in English that we think useful to the expatriate community living in Spain or with business interests in Spain.

For the other approximately 30 treaties in English Read More

For details of other double tax treaties not listed, please contact us.

Spanish laws of interest