Tax treaty · France → Spain
France – Spain tax treaty: open profile, sections still to be extracted
Signed in Madrid on 10 October 1995, the treaty covers income tax and wealth tax. A second treaty, from 1963, deals with inheritance. The detailed sections have yet to be extracted from the official text.
- Official text
- Official text
Two treaties, not one
The Franco-Spanish tax relationship rests on two separate texts, which is a frequent source of error. The one of 10 October 1995 covers income tax and wealth tax; the one of 8 January 1963 deals with income tax and inheritance.
A cross-border estate therefore cannot be read in the more recent treaty. It is the kind of detail that only gets noticed when it becomes expensive.
Since Spain also levies a wealth tax, the presence of an article devoted to that tax in the 1995 treaty is a notable difference from the Franco-Portuguese treaty, which contains none.
What remains to be extracted
We have not yet extracted from the official text the taxation rules category by category: salaries, public and private pensions, dividends and their withholding cap, interest, capital gains on securities and real estate, real estate income, and the method for eliminating double taxation. These sections remain marked “being verified”.
This profile exists despite these gaps because it already contains what has been verified: the two applicable texts, their dates, and the link to the official guidance. Readers will find what they need to search in the right place, which is better than a missing page.