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Article 14 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Spaanse Staat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen

Taxation of income

1 Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may be taxed in the State in which such property is situated.

2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State or of movable property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing professional services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in the other State.

3 Notwithstanding the provisions of paragraph 2, gains from the alienation of ships and aircraft operated in international traffic, and movable property pertaining to the operation of such ships and aircraft shall be taxable only in the State in which the place of effective management of the enterprise is situated. For the purposes of this paragraph the provisions of paragraph 2 of Article 8 shall apply.

4 Gains from the alienation of any property other than those mentioned in paragraphs 1, 2 and 3, shall be taxable only in the State of which the alienator is a resident.

5 The provisions of paragraph 4 shall not affect the rights of either State to levy according to its own law a tax on gains from the alienation of shares or “jouissance” rights in a company, the capital of which is wholly or partly divided into shares and which is a resident of that State, provided that the shares or “jouissance” rights are owned by an individual being a resident of the other State:

a) who is a national of the first-mentioned State without being a national of the last-mentioned State; and

b) who in the course of the last five years preceding the alienation of the shares or “jouissance” rights has been a resident of the first-mentioned State; and

c) who, in the course of the same period, directly or indirectly owned, alone or together with his spouse and his relatives in the direct line and in the second degree in the collateral line, at least one third, as well as, alone or together with his spouse, more than 7 per cent of the par value of the paid up capital of the said company.

Regeling
Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Spaanse Staat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen
Soort
Verdrag
Geldend vanaf
20-09-1972
BWB-id
BWBV0003462
Versie
1972-09-20_0

In de hele regeling · Officiële tekst op wetten.overheid.nl