Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the STATE of QATAR and the KINGDOM of SPAIN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The State of Qatar and the Kingdom of Spain, desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Dependent Personal Services
Article 15 - Directors' Fees
Article 16 - Artistes and Sportspersons
Article 17 - Pensions and Annuities
Article 18 - Government Service
Article 19 - Teachers and Researchers
Article 20 - Students and Trainees
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
Article 23 - Non-discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Members of Diplomatic Missions and Consular Posts
Article 27 - Entry into Force
Article 28 - Termination
Protocol