convenio-es-ma-1978

Published in the Boletín Oficial del Estado as BOE-A-1985-9280. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

convenio-es-ma-1978, art. 11

In force from 1985-05-16 (published on 1985-05-22).

Official text, in extract (in Spanish)

Intereses

no puede exceder del 10 por 100

importe bruto de los intereses

Read convenio-es-ma-1978, art. 11 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

convenio-es-ma-1978:art-11

Kind of instrument:

acuerdo_internacional

BOE document:

BOE-A-1985-9280

Bundled corpus:

corpus/normatives/html/convenio-es-ma-1978-art-11.html#art-11

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-06-27

Reviewed by:

agent-review

Cataloguer’s note:

Spain-Morocco double-taxation treaty art 11: interest may be taxed in the source state but the tax cannot exceed 10 percent of the gross amount. Corrects the previous BOE-A-1985-13340 / art 14 drift in M210 treaty-rate data.