Portugal–Spain treaty Article 2: Taxes covered

1. This Convention shall apply to taxes on income imposed on behalf of each Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.

1 - Esta Convenção aplica-se aos impostos sobre o rendimento exigidos por cada um dos Estados Contratantes, suas subdivisões políticas ou administrativas e suas autarquias locais, seja qual for o sistema usado para a sua percepção.

2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

2 - São considerados impostos sobre o rendimento os impostos incidentes sobre o rendimento total, ou sobre parcelas do rendimento, incluídos os impostos sobre os ganhos derivados da alienação de bens mobiliários ou imobiliários, bem como os impostos sobre as mais-valias.

3. The existing taxes to which this Convention shall apply are:

3 - Os impostos actuais a que esta Convenção se aplica são:

a) in Spain:

a) Relativamente à Espanha:

i) the personal income tax (impuesto sobre la renta de las personas físicas);

i) O imposto sobre o rendimento das pessoas singulares (impuesto sobre la renta de las personas fisicas);

ii) the corporation tax (impuesto sobre sociedades); and

ii) O imposto sobre as sociedades (impuesto sobre sociedades); e

iii) the local taxes on income;

iii) Os impostos locais sobre o rendimento;

(hereinafter referred to as “Spanish tax”);

(a seguir referidos pela designação de «imposto espanhol»);

b) in Portugal:

b) Relativamente a Portugal:

i) the personal income tax (imposto sobre o rendimento das pessoas singulares – IRS);

i) O imposto sobre o rendimento das pessoas singulares - IRS;

ii) the corporate income tax (imposto sobre o rendimento das pessoas colectivas – IRC);

ii) O imposto sobre o rendimento das pessoas colectivas - IRC;

iii) the municipal surcharge (derrama);

iii) A derrama;

(hereinafter referred to as “Portuguese tax”).

(a seguir referidos pela designação de «imposto português»).

4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.

4 - A Convenção será também aplicável aos impostos de natureza idêntica ou similar que entrem em vigor posteriormente à data da assinatura da Convenção e que venham a acrescer aos actuais ou a substituí-los. As autoridades competentes dos Estados Contratantes comunicarão uma à outra as modificações importantes introduzidas nas respectivas legislações fiscais.

What we checked in this article

Spanish tax names in brackets reproduced as printed (“personas fisicas” without accent).

Paying or receiving income between Portugal and Spain? Article 2 may decide where it is taxed.

We apply tax treaties to dividends, interest, royalties, salaries and gains, prepare the relief-at-source form and refund claims, and check structures against the treaty’s anti-abuse rules. A written answer and a fixed quote within one working day.

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Unofficial English translation prepared by BCA Portugal for reference. The Convention was done in Portuguese and Spanish and only those texts are authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.

Article 2 Taxes covered

Treaty relief between Portugal and Spain, claimed correctly