• Isle of Man - Spain
    Tax Information Exchange Agreement Signed

    07-12-2015

    On 3 December 2015, the Isle of Man and Spain signed a Tax Information Exchange Agreement.

    The two countries shall notify each other through appropriate channels that the internal procedures required by each country for the entry into force of the Agreement have been complied with.

    The Agreement shall enter into force after a period of 3 months following the date of receipt of the later of the notifications referred to above.

    Upon entry into force, the provisions of this Agreement shall have effect:

    1. for criminal tax matters on that date; and
    2. for all other matters covered in Article 1 of the Agreement on that date, but only in respect of taxable periods beginning on or after the date of signature of the Agreement or, where there is no taxable period, all charges to tax arising on or after the date of signature.

    The Isle of Man shall cease to be considered one of the territories referred to in paragraph 1 of the First Additional Provision of the Spanish Law to Avoid Tax Evasion (Disposición Adicional primera de la Ley 36/2006 de Medidas para la Prevención del Fraude Fiscal) of 29 November 2006 on the date on which the Agreement shall have effect.

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