Spain completes procedures to apply OECD convention against tax evasion with Argentina and other countries
12 Jun 2026
Effective: 26 May 2026
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Who is affected:
Multinational enterprises with operations in Spain and signatory countries of the OECD convention
Summary
Spain notifies the OECD that it has completed its internal procedures to apply the multilateral anti-abuse tax convention with Argentina and dozens of other countries. This strengthens measures against international tax avoidance.
Detailed analysis
PRO
Spain has formally notified the OECD of the conclusion of its internal procedures for the provisions of the Multilateral BEPS Convention (Base Erosion and Profit Shifting) regarding the tax treaty with Argentina to take effect, incorporating it into the list of more than 60 countries already confirmed. This convention …
Full official title
Convenio multilateral para aplicar las medidas relacionadas con los tratados fiscales para prevenir la erosión de las bases imponibles y el traslado de beneficios, hecho en Paris el 24 de noviembre de 2016. Notificación de España el 26 de mayo de 2026 al Secretario General de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) como depositario del Convenio, de conformidad con las disposiciones de su artículo 35.7.