Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Convention between the KINGDOM OF SPAIN and the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
[GTL Notes - See Protocol]
The Kingdom of Spain and the United Arab Emirates, desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Persons Covered
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
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 - Income From Employment
Article 15 - Directors' Fees
Article 16 - Artistes And Sportsmen
Article 17 - Pensions
Article 18 - Government Service
Article 19 - Students
Article 20 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
Article 21 - Capital
CHAPTER V - METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 22 - Elimination Of Double Taxation
CHAPTER VI - SPECIAL PROVISIONS
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange Of Information
Article 26 - Members Of Diplomatic Missions And Consular Posts
CHAPTER VII - FINAL PROVISIONS
Article 27 - into Force
Article 28 - Termination
Protocol