The treaty, approved by Spain’s Council of Ministers on 10 March 2026, aims to eliminate double taxation and curb tax evasion, aligning with OECD/G20 BEPS recommendations. Montenegro had earlier approved the agreement on 7 November 2025.
The Spanish Council of Ministers has approved the signing of a new income tax treaty with Montenegro on 10 March 2026.
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’s government approved the signing of a new income tax treaty with Spain on 7 November 2025.