Spain’s Ministry of Finance has released the synthesized text of the tax treaty with Armenia providing clarifications regarding the impact of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
The MLI will apply to the 2010 Spain-Armenia tax treaty for taxes withheld at source on payments made to non-residents, starting from events occurring on or after 1 January, 2025, and for other taxes, starting from taxable periods commencing on or after 30 December, 2024.
This synthesized text is based on the reservations and notifications provided by each country to the Depositary.