The South African Revenue Service (SARS) has released a synthesized text of its tax treaty with Spain, reflecting updates from the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
This version incorporates the reservations and notifications from both countries, although the original legal texts of the treaties and the MLI remain the authoritative reference.
The MLI applies to the 2006 tax treaty between South Africa and Spain from 1 January 2024.
