The UK’s tax authority has confirmed that the double taxation agreement (DTA) signed with Spain in 14 March 2013 will enter into force on June 12, 2014.

 

 

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The agreement will apply to corporation tax in the UK from 1 April 2015; to income and capital gains taxes from 6 April 2015; and to taxes in Spain from 1 January 2015. The agreement applies to withholding taxes from the date of entry into force.