The Portuguese Republic and the Kingdom of Spain, desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, have agreed as follows:
A República Portuguesa e o Reino de Espanha, desejando concluir uma Convenção para Evitar a Dupla Tributação e Prevenir a Evasão Fiscal em Matéria de Impostos sobre o Rendimento, acordaram no seguinte:
What we checked in this article
Preamble as printed in DR I-A n.º 24, 28.1.1995 (annex to Resolução da AR n.º 6/95).
Paying or receiving income between Portugal and Spain? Preamble 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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