On April 11, 2017 the text a of Memorandum of Understanding between as concluded between the Dutch tax authorities and Spanish Agencia Estatal de Administración Tributaria regarding the mutual assistance in tax matters on a reciprocal basis (Hereafter: the MoU) was published in the Dutch Staatscourant. The MoU was signed by the Spanish competent authorities on February 16, 2017 and by Dutch competent authorities on March 10, 2017.

 

Based on Paragraph VII.1 of the MoU, the MoU entered into force on the day after the date on which the last of the two competent authorities has signed the MoU. According to the Dutch State Secretary for Finances the MoU replaces the Memorandum of Understanding as concluded between the competent authorities of The Netherlands and Spain regarding the streamlining and intensification of mutual assistance in tax matters from 2006, which has been withdrawn.

 

The MoU applies to the taxes mentioned in Article of the Spanish – Dutch DTA (Hereafter: the DTA) and the taxes mentioned in Article 2 of Directive 2011/16/EU.

 

Based on Paragraph III.1 of the MoU, the competent authorities will automatically exchange the available information mentioned in Paragraph III.2 (of the Mou) based on Chapter II, Section II of Directive 2011/16 and Article 28 of the DTA.

 

According to Paragraph III.2 of the MoU, the competent authorities of Spain and the Netherlands will automatically provide each other with information regarding the following sorts of income/data:

·   Income form immovable property as meant in Article 6 of the DTA;

·   Dividends as meant in Article 10 of the DTA;

·   Interest as meant in Article 11 of the DTA;

·   Royalties as meant in Article 12 of the DTA;

·   Income from independent personal services as meant in Article 15 of the DTA;

·   Income from dependent personal services (as meant in Article 16 of the DTA) and from governmental functions (as meant in Article 20 of the DTA);

·   Directors’ fees (Article 17 of the DTA);

·   Income of artists and sportsmen (as meant in Article 18 of the DTA);

·   Income from pensions, annuities, social security benefits and other similar remunerations (as meant in the Articles 19 and 20 of the DTA);

·   Other income (As meant in Article 23 of the DTA).

 

The MoU also contains regulations regarding the simultaneously conduct tax audits of selected taxpayers or groups of taxpayers (Chapter IV of the MoU).

 

Furthermore the MoU also contains regulations with respect to The presence of tax officials of one State on the territory of the other State (Chapter V of the MoU).

 

Click here to be forwarded to the text of the MoU as available on the website of the Dutch Staatscourant. (Unfortunately although the MoU was signed in the Dutch, Spanish and English languages, only the Dutch version was published in the Staatscourant)

 


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