Convention between the Government of the Kingdom of Spain and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital
| Coming into Force | 13 June 2000 |
| Subject Terms | Taxation |
| Date of Conclusion | 16 December 1998 |
| Registration Date | 02 August 2000 |
| Registration Number | 36844 |
| Type of Document | Bilateral |
| Participants | Russian Federation,España |
| Party Submitting the Application for Registration | Spain |
No.
36844
Spain
and
Russian
Federation
Convention between
the Government
of the
Kingdom
of
Spain and
the Government
of
the
Russian
Federation
for
the
avoidance
of
double
taxation
and the prevention
of
fiscal
evasion
with
respect
to
taxes
on
income
and
on
capital
(with
protocol).
Madrid,
16
December
1998
Entry
into
force:
13
June
2000
by
notification,
in
accordance
with
article
28
Authentic
texts:
English, Russian
and
Spanish
Registration
with
the
Secretariat
of
the
United
Nations:
Spain,
2
August
2000
Espagne
et
Fed6ration
de
Russie
Convention
tendant
i
iviter
la
double imposition
et
A
pr6venir
1'6vasion
fiscale
en
matiire
d'imp6ts sur
le
revenu
et
sur
la
fortune
entre
le
Gouvernement
du
Royaume
de
l'Espagne
et
le
Gouvernement
de
la
F6d6ration
de Russie
(avec
protocole).
Madrid,
16
d6cembre
1998
Entree
en
vigueur
:
13juin
2000par
notification,
conform~ment
&
Particle
28
Textes
authentiques
:
anglais,
russe
et
espagnol
Enregistrement
aupres
du
Secr6tariat
des
Nations
Unies
:
Espagne,
2
aoat
2000
Volume
2118,
1-36844
[
ENGLISH
TEXT
-
TEXTE
ANGLAIS
]
CONVENTION
BETWEEN
THE
GOVERNMENT
OF
THE
KINGDOM
OF
SPAIN
AND
THE
GOVERNMENT
OF
THE
RUSSIAN
FEDERATION
FOR
THE
AVOIDANCE
OF
DOUBLE
TAXATION
AND
THE
PREVEN-
TION
OF
FISCAL EVASION
WITH RESPECT
TO
TAXES
ON
INCOME
AND ON
CAPITAL
The
Government
of
the
Kingdom
of
Spain
and
the
Government
of
the
Russian
Feder-
ation
desiring
to
conclude
a
Convention
for
the
Avoidance
of
Double Taxation
and
the
Pre-
vention
of
Fiscal
Evasion
with
respect
to
Taxes
on
Income
and
on
Capital
have
agreed
as
follows:
Article
1.
Persons
Covered
This
Convention
shall
apply
to
persons
who
are
residents
of
one
or
both
of
the
Con-
tracting
States.
Article
2.
Taxes
Covered
1.
This
Convention
shall
apply
to
taxes
on
income
and
on
capital
imposed
on
behalf
of
a
Contracting
State or
of
its
political subdivisions
or
local
authorities,
irrespective
of
the
manner
in
which they
are
levied.
2.
There
shall be
regarded
as
taxes
on
income
and
on
capital
all
taxes imposed
on
total
income,
on
total capital,
or
on
elements
of
income
or
of
capital,
including
taxes
on
gains
from
the
alienation
of
movable or immovable
property,
as
well
as
taxes
on
capital
appreci-
ation.
3.
The
existing
taxes
to
which
the
Convention
shall
apply
are
in
particular:
a)
In
Spain:
(i)
Income
tax
on
individuals;
(ii)
Corporation
tax;
(iii)
Capital
tax;
and
(iv)
Local
taxes
on
income
and
on
capital;
(hereinafter
referred
to
as
"Spanish
Tax").
b)
In
Russia:
(i)
Tax
on
profits or
income
of
enterprises and organisations;
(ii)
Income
tax on
individuals;
(iii)
Tax
on
property
of
enterprises;
and
(iv)
Tax
on
property
of
individuals;
(hereinafter referred
to
as
"Russian
Tax").
Volume
2118,
1-36844
4.
This
Convention
shall also
apply
to
any
identical
or
substantially similar
taxes
which
are
imposed after
the
date
of
signature
of
this
Convention
in
addition
to,
or
in
place
of,
the
existing
taxes.
Article
3.
General
Definitions
1.
For
the
purposes
of
this
Convention, unless
the
context
otherwise
requires:
a)
The
term
"Spain" means
the
Spanish
State,
and
when
used
in
a
geographical
sense
means
the
territory
of
the
Spanish
state,
as
well
as
any
maritime
area
beyond
and
adjacent
to
the
territorial
sea
upon
which
in
accordance
with
international
law and
in
application
of
its
domestic legislation,
the
Spanish
State
exercises
or
may
exercise
jurisdiction
or
sover-
eign
rights
with
respect
to
the seabed, its
subsoil
and
superjacent
waters,
and
their
natural
resources,
as
defined
in the
UN
Convention
on the
Law
of
the
Sea
(1982);
b)
The
term
"Russia"
means
the
territory
of
the
Russian
Federation
as
well
as its
ex-
clusive
economic
zone
and
continental
shelf
as
defined
in
its
legislation
subject
to
the
UN
Convention
on
the Law
of
the Sea;
c)
The
terms
"a
Contracting
State"
and
"the
other Contracting
State"
mean Spain
or
Russia
as
the
context
requires;
d)
The
term
"person"
includes
an
individual,
a
company
and any other
body
of
persons;
e)
The
term
"company"
means
any
body
corporate
or
any entity
which
is
treated
as
a
body corporate
for
tax
purposes;
f)
The
terms
"enterprise
of
a
Contracting
State"
and
"enterprise
of
the
other Contract-
ing
State"mean,
respectively,
an
enterprise
carried on
by
a
resident
of
a
Contracting State
and
an
enterprise
carried
on
by
a
resident
of
the other
Contracting
State;
g)
The
term
"national"
means:
(i)
Any
individual possessing
the
nationality
of
a
Contracting
State;
(ii)
Any
legal
per-
son,
partnership
or
association
deriving
its
status
as
such from
the
laws
in force in
a
Con-
tracting
State;
h)
The
term
"international
traffic"
means
any
transport
by
a
ship or
aircraft operated
by
an
enterprise
of
a
Contracting
State,
except
when
the ship
or
aircraft
is
operated
solely
between places
in
the other Contracting State;
i)
The
term
"competent
authority"
means:
(i)In
Spain,
the
Minister
of
Economics
and
Finance
or
his
authorised
representative;
(ii)
In
Russia,
the Ministry
of
Finance
of
the
Russian
Federation
or
its
authorised
rep-
resentative.
2.
As
regards
the
application
of
this
Convention
by
a
Contracting
State,
any term
not
defined
therein
shall,
unless
the
context
otherwise requires,
have
the
meaning
which
it
has
at
that time
under
the
law
of
that
State
for
the
purposes
of
the
taxes
to
which
the
Convention
applies, any
meaning
under
the
applicable tax
laws
of
that
State
prevailing
over
a
meaning
given
to the
term
under
other
laws
of
that
State.
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