The treaty, aimed at preventing double taxation and fiscal evasion, requires formal signing and ratification in both countries before taking effect.

The Spanish Council of Ministers approved the signing of a new income tax treaty with the Netherlands  on 10 March 2026.

The agreement seeks to prevent double taxation and fiscal evasion.

It must go through a process of formal signing, and ratification in both jurisdictions before it can enter into force. Once effective, it will replace the 1971 tax treaty between the two nations.