convenio-es-gb-2013

Published in the Boletín Oficial del Estado as BOE-A-2014-5171. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

convenio-es-gb-2013, art. 6

In force from 2014-06-12 (published on 2014-05-15).

Official text, in extract (in Spanish)

Rentas inmobiliarias

pueden someterse a imposicion en ese otro Estado

arrendamiento

Read convenio-es-gb-2013, art. 6 in the BOE

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

Catalogue record

Catalogue identifier:

convenio-es-gb-2013:art-6

Kind of instrument:

acuerdo_internacional

BOE document:

BOE-A-2014-5171

Bundled corpus:

corpus/normatives/html/convenio-es-gb-2013-art-6.html#art-6

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-06-27

Reviewed by:

agent-review

Cataloguer’s note:

Spain-United Kingdom double-taxation treaty art 6: immovable-property income may be taxed in the state where the immovable property is situated. Row-level authority for the GB/general M210 convenio allocation seed; the 24 percent figure remains grounded by TRLIRNR art 25.1.a.