<akomaNtoso xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:finlex="http://data.finlex.fi/schema/finlex" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
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            <proprietary source="#organization_fi.finlex">
                <finlex:title language="fin">Sopimus tulon ja omaisuuden kaksinkertaisen verotuksen estämiseksi/ESPANJA</finlex:title>
                <finlex:title language="swe">Avtal för förhindrande av dubbelbeskattning av inkomst och förmögenhet</finlex:title>
                <finlex:title language="eng">Agreement for the avoidance of double taxation with respect to taxes on income and fortune</finlex:title>
                <finlex:treatyType refersTo="#bilateral-agreement">I Kahdenväliset sopimukset</finlex:treatyType>
                <finlex:signing>
                    <finlex:signatory>Manuel Viturro</finlex:signatory>
                </finlex:signing>
                <finlex:signing>
                    <finlex:dateSigned date="1967-11-15">15.11.1967</finlex:dateSigned>
                    <finlex:placeOfSigning>Helsinki</finlex:placeOfSigning>
                    <finlex:signatory>Åke Frey</finlex:signatory>
                </finlex:signing>
                <finlex:dateRatified date="1968-05-10">10.5.1968</finlex:dateRatified>
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                <finlex:entryIntoForce>
                    <finlex:dateEntryIntoForce date="1968-10-30">30.10.1968</finlex:dateEntryIntoForce>
                    <finlex:note>MLI on tullut voimaan Espanjan osalta 28.9.2021</finlex:note>
                </finlex:entryIntoForce>
                <finlex:treatyReferenceBroken>SOPIMUS-40_2015</finlex:treatyReferenceBroken>
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                    <finlex:ref href="/akn/fi/doc/treaty/1968/66" refersTo="#treaty_1968_66"/>
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                </finlex:treatyReference>
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                    <finlex:ref href="/akn/fi/act/statute/1968/599" refersTo="#statute_1968_599"/>
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                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/1974/13" refersTo="#treaty_1974_13"/>
                        <finlex:dateAmended date="1970-08-24">24.8.1970</finlex:dateAmended>
                        <finlex:amendmentNote>Sopimuksen muutos</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/1974/14" refersTo="#treaty_1974_14"/>
                        <finlex:dateAmended date="1970-08-24">24.8.1970</finlex:dateAmended>
                        <finlex:amendmentNote>Sopimuksen muutos</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/1974/38" refersTo="#treaty_1974_38"/>
                        <finlex:dateAmended date="1973-02-22">22.2.1973</finlex:dateAmended>
                        <finlex:amendmentNote>Sopimuksen muutos</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/1974/39" refersTo="#treaty_1974_39"/>
                        <finlex:dateAmended date="1973-02-22">22.2.1973</finlex:dateAmended>
                        <finlex:amendmentNote>Sopimuksen muutos</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/1991/108" refersTo="#treaty_1991_108"/>
                        <finlex:dateAmended date="1990-04-27">27.4.1990</finlex:dateAmended>
                        <finlex:amendmentNote>Sopimuksen muutos</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/1991/109" refersTo="#treaty_1991_109"/>
                        <finlex:dateAmended date="1990-04-27">27.4.1990</finlex:dateAmended>
                        <finlex:amendmentNote>Sopimuksen muutos</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/1992/74" refersTo="#treaty_1992_74"/>
                        <finlex:dateAmended date="1992-07-24">24.7.1992</finlex:dateAmended>
                        <finlex:amendmentNote>Vuoden 1990 muutoksen voimaantulo Ahvenanmaan maakunnassa</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/2018/31" refersTo="#treaty_2018_31"/>
                        <finlex:dateAmended date="2015-12-15">15.12.2015</finlex:dateAmended>
                        <finlex:amendmentNote>Uusi tuloverosopimus ja pöytäkirja</finlex:amendmentNote>
                    </finlex:treatyReference>
                    <finlex:treatyReference>
                        <finlex:ref href="/akn/fi/doc/treaty/2018/32" refersTo="#treaty_2018_32"/>
                        <finlex:dateAmended date="2015-12-15">15.12.2015</finlex:dateAmended>
                        <finlex:amendmentNote>Uusi tuloverosopimus ja pöytäkirja</finlex:amendmentNote>
                    </finlex:treatyReference>
                </finlex:amendedBy>
                <finlex:treatyPartyName>ESPANJA</finlex:treatyPartyName>
                <finlex:responsibleMinistry refersTo="#organization_fi.ministry-of-finance">VM/VO</finlex:responsibleMinistry>
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        </meta>
        <preface>
            <p>
                <docNumber>66/1968</docNumber>
                <docTitle>Sopimus tulon ja omaisuuden kaksinkertaisen verotuksen estämiseksi/ESPANJA</docTitle>
            </p>
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