{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976.json",
  "id": "uksi/1976/1919",
  "title": "The Double Taxation Relief (Taxes on Income) (Spain) Order 1976",
  "short_title": "Double Taxation Relief (Taxes on Income) (Spain) 1976",
  "long_title": "Under the Convention with Spain scheduled to this Order, shipping and air transport profits, certain trading profits not arising through a permanent establishment, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of visiting teachers and certain payments made to visiting students are (subject to certain conditions) to be exempt in the country visited.",
  "citation": "S.I. 1976/1919",
  "type": "uksi",
  "year": "1976",
  "number": "1919",
  "version": "current",
  "date": "1976-11-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1976-11-23",
      "size": null,
      "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/pdf/uksi_19761919_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1976/1919/pdfs/uksi_19761919_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "ceases to have effect",
      "affected_provisions": "Sch.",
      "affecting": "uksi/2013/3152",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Spain) Order 2013",
      "affecting_provisions": "Sch. Article 28 paragraph 3"
    }
  ],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-spain-order-1976/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/1919",
    "retrieved_at": "2026-10-29T20:16:13.304051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}