Skip to content
BOE-A-2026-12709 ·12 June 2026 ·convenio Low impact
Tax

Spain notifies its accession to the OECD Multilateral Convention to prevent base erosion and profit shifting (BEPS)

Spain has formally notified its accession to the Multilateral Convention to implement measures related to tax treaties for the prevention of base erosion and profit shifting (BEPS), concluded in Paris in 2016 (art. 35.7). This notification is made in accordance with art. 24.2 of Law 25/2014. The convention aims to update existing double taxation treaties to prevent aggressive tax planning in a digital and globalized environment.

Lifecycle

2026-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact