The UK’s tax authority has confirmed that the double taxation agreement (DTA) signed with Spain in 14 March 2013 will enter into force on June 12, 2014.
The agreement will apply to corporation tax in the UK from 1 April 2015; to income and capital gains taxes from 6 April 2015; and to taxes in Spain from 1 January 2015. The agreement applies to withholding taxes from the date of entry into force.
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