The treaty seeks to eliminate double taxation and prevent tax evasion between Montenegro and Spain.
Montenegro’s government approved the signing of a new income tax treaty with Spain on 7 November 2025.
The treaty seeks to eliminate double taxation and prevent tax evasion. The updated treaty aligns with current international standards, incorporating OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations.
Earlier, Montenegro and Spain initialled a new income tax treaty following the conclusion of their third round of negotiations on 23 October 2025.
