Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
O disposto na presente Convenção não prejudicará os privilégios fiscais de que beneficiem os agentes diplomáticos ou os funcionários consulares em virtude das regras gerais do direito internacional ou de disposições de acordos especiais.
Paying or receiving income between Portugal and Spain? Article 27 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.
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.
Applying the law
Treaty relief between Portugal and Spain, claimed correctly
Treaty rates are not automatic in Portugal: the recipient must give the payer a form certified by its own tax authority before the tax is due, or claim a refund afterwards. We check which article applies, the rate and the paperwork.
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