Spain’s Council of Ministers, through a statement, convened and approved an agreement recognising Kyrgyzstan’s notice of termination of the 1985 tax treaty between Spain and the former Soviet Union on 11 June, 2024.
This agreement was signed in Madrid on 1 March, 1985, between the former Union of Soviet Socialist Republics (USSR) and the Kingdom of Spain. It entered into force on 7 August, 1986.
Once the USSR was dissolved, the question of the validity of this agreement between Spain and the new states that emerged arose, considering that the agreement would remain in force as long as it was not denounced or terminated, endorsing the content of article 34. of the Vienna Convention of 23 August, 1978, on succession of states.
Kyrgyzstan issued a termination notice on 1 September, 2021. Consequently, the tax treaty lost its legal effect as of 1 January, 2023, according to the treaty terms.
The agreement recognising the termination will be sent to parliament, followed by a formal notice in the Official Gazette.
