Spain - Tax treaty documents

The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader. For further information on tax treaties refer also to the Treasury Department's Tax Treaty Documents page.

• Income Tax Treaty PDF - 1990

• Technical Explanation PDF – 1990

• Protocol Amending the Convention Between the United States of America and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its Protocol signed at Madrid on February 22 1990 PDF – 2013

• Technical Explanation of the Protocol Amending the Convention between the United States and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Its Protocol PDF – 2014