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【法宝引证码】
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- Signatory：
Spain
- Area：
Taxation
- Category of treaties：
Procotol
- The place of signing：
Beijing
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Signing Date：
11-22-1990
- Effective date：
05-20-1992
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| PROTOCOL | | 议定书 |
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| At the moment of signing the Agreement between the Government of the People's Republic of China and the Government of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, the undersigned have agreed upon the following provisions which shall be an integral part of the Agreement. | | 在签订中华人民共和国政府和西班牙政府关于对所得和财产避免双重征税和防止偷漏税的协定时，双方同意下列规定应作为该协定的组成部分： |
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1. Paragraph 2 of Article 10, shall not be applicable, in the case of Spain, to the income attributable, whether distributed or not, to the shareholder of the corporations and entities referred to in Article 12. 2 of Law 44／1978 of 8 September 1978, and Article 19 of Law 61／1978 of 27 December 1978, as long as the said income is not subject to the Spanish Corporation Tax. Such income may be taxed in Spain according to its internal Law.
．．．．．． | | 一、在西班牙，属于1978年9月8日通过的1978／44号法第十二条第二款和1978年12月27日通过的1978／61号法第十九条所述公司和实体的股东的所得，无论分配与否，只要对上述所得不征收西班牙公司税，则不适用第十条第二款。上述所得在西班牙可以按其国内法律征税。
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