{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013/note",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013/note.json",
  "legislation": "ukdsi/2013/9780111101551",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Spain) Order 2013",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-spain-order-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe Schedule to this Order contains a Convention and a Protocol (“the Arrangements”) between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Spain dealing with the avoidance of double taxation and the prevention of fiscal evasion. This Order brings the Arrangements into effect.\nThe Arrangements aim to eliminate the double taxation of income and gains arising in one country and paid to residents of the other country. This is done by allocating the taxing rights that each country has under its domestic law over the same income and gains, and/or by providing relief from double taxation. There are also specific measures which combat discriminatory tax treatment and provide for assistance in international tax enforcement.\nArticle 1 provides for citation.\nArticle 2 makes a declaration as to the effect and content of the Arrangements.\nThe Arrangements will enter into force after the period of three months following the date of the later of the notifications by each country of the completion of its legislative procedures. They will take effect as follows:\n(i) in respect of taxes withheld at source, on or after the date on which the Convention enters into force;\n(ii) in respect of other taxes, for taxation years beginning on or after the date on which the Convention enters into force;\n(iii) for all other matters, on or after the date on which the Convention enters into force.\nUntil such time as the Arrangements enter into force the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Spain) Order 1976 (S.I. 1976/1919), as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Spain) Order 1995 (S.I. 1995/765), continue to have effect.\nThe date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.\nA Tax Information and Impact Note has not been produced for this Order as it gives effect to a previously announced policy to enact a double taxation agreement.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111101551/note",
    "retrieved_at": "2026-10-30T15:15:18.004906+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."
}