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New Tax Convention with Spain will Enter into Force

February 15, 2021

Ministry of Finance

New Tax Convention with Spain will Enter into Force

[Provisional translation]

1. On February 12 , mutual notifications necessary for the entry into force of “Convention between Japan and the Kingdom of Spain for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on October 16, 2018) were completed between the Government of Japan and the Government of the Kingdom of Spain.

2. This Convention, accordingly, will enter into force on May 1, 2021 (the first day of the third month after the month of completion of the mutual notifications) and will have effect:

  (a) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2022; and

  (b) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2022.

 The provisions concerning exchange of information and assistance in the collection of taxes will have effect from May 1, 2021, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

【Reference】 Texts and Outline of the Convention

・“Convention between Japan and the Kingdom of Spain for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”(Japanese(PDF:252KB)English(PDF:121KB)

・Outline of the Convention.
New Tax Convention with Spain was Signed (October 17, 2018)