The tax treaty between Spain and Cyprus entered into force on 28 May 2014. The treaty was signed 14 February 2013 and is the first of its kind between the countries.
Taxes Covered
The Treaty applies to the following Spanish taxes:
- Individual income tax
- Corporation tax
- Income tax on non-residents
- Capital tax
The treaty applies to the following Cyrus taxes:
- Income tax
- Corporate income tax
- Special contribution for the defense of the Republic
- Immovable property tax
- Capital gains tax
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