Spain has 93 tax agreements in force as reported in its response to the Peer Review questionnaire. Four of those agreements comply with the minimum standard.
Spain signed the MLI in 2017 and deposited its instrument of ratification on 28 September 2021. The MLI entered into force for Spain on 1 January 2022. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Spain reserved the right to delay the entry into effect of the provisions of the MLI until Spain has completed its internal procedures for this purpose with respect to each of its listed agreements.1 Spain notified that it completed its internal procedures for the entry into effect of the MLI with respect to its agreements with Albania, Andorra, Australia, Austria, Barbados, Belgium, Bosnia-Herzegovina, Canada, Chile, Costa Rica, Croatia, Cyprus*, the Czech Republic, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Israel, Kazakhstan, Korea, Latvia, Lithuania, Luxembourg, Malaysia, Malta, New Zealand, Oman, Pakistan, Panama, Poland, Portugal, Qatar, Romania, Russian Federation, Saudi Arabia, Serbia, Singapore, the Slovak Republic, Slovenia, the United Arab Emirates, the United Kingdom and Uruguay on 1 June 2022, and with respect to its agreements with Hong Kong (China), Senegal and Thailand on 30 November 2022.
Spain has signed a bilateral complying instrument with respect to its agreement with Ukraine.
Spain has not listed its agreements with Netherlands, Norway, and Sweden under the MLI, but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in these three agreements.
Spain is implementing the minimum standard through the inclusion of the preamble statement and the PPT, combined with the LOB for its agreements with Japan and Mexico.2