Skip to main content
Inland Revenue

Tax Policy


2007 agreement

Status: In force
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)

Related information