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Double taxation agreements signed by Spain

Agreement to avoid double taxation between Spain and the Soviet Union

Initially applicable to Ukraine, Belarus, Moldova, Georgia, Armenia, Azerbaijan, Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan and Kyrgyzstan.

For Exchange of Notes between Spain and the countries that are indicated below, the Agreement to prevent the double taxation between Spain and the USSR, of 1 March 1985, ceases to be in force from the dates indicated below:

COUNTRY DATE  Official State Gazette
Armenia 10-10-2007 23-06-2010
Azerbaijan  28-01-2008 23-06-2010
Georgia  10-10-2007 23-06-2010
Moldova 01-10-2007 23-06-2010
Kazakhstan 08-07-2008 23-06-2010
Uzbekistan 21-07-2010  11-10-2010

There are specific agreements with Armenia, Georgia, Kazakhstan, Moldova, Azerbaijan, Uzbekistan and Belarus, published in the BOE on 17-04-2012, 01-06-2011, 03-06-2011, 11-04-2009, 06-11-2020, 10-09-2015, 02-03-2021, which came into force on, respectively, 21-03-2012, 01-07-2011, 18-08-2011, 30-03-2009, 01-01-2022, 21-07-2010 and 09-05-2021. 

By Verbal Note of February 9, 1999 (BOE 08-10-2021) Turkmenistan reported the denunciation of the Convention to avoid double taxation between Spain and the USSR indicating that it would lose its validity on January 1, 2000. 

By Verbal Note of September 1, 2021 (BOE 02-07-2024 Opens in a new window ) Kyrgyzstan reported the withdrawal of the Convention to avoid double taxation between Spain and the USSR, indicating that it would lose its validity on January 1, 2023.