|Signed:||28 July 2005|
|In force:||31 July 2006|
|Effective:||In New Zealand: For withholding taxes from 1 September 2006. For all other taxes for income years beginning on or after 1 April 2007.
In Spain: For all taxes, generally from 1 January 2007.
Refer to Article 26 of the Agreement.
|Legislation:||Double Taxation Relief (Spain) Order 2006 Legislation New Zealand website|
|National interest analysis:||PDF (34KB)|