The convention between the Government of the Russian Federation and the Government of the Kingdom of Spain

of December 16, 1998

About avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital

The government of the Russian Federation and the Government of the Kingdom of Spain, wishing to sign the Convention on avoidance of double taxation and prevention of tax avoidance concerning taxes on the income and the capital,

agreed as follows:

Article 1 of Person to which the Convention is applied

This Convention is applied to persons who are residents of one or both Contracting States.

Article 2 Taxes to which the Convention extends

1. This Convention is applied to the taxes on the income and the capital levied on behalf of the Contracting State or its political divisions or regional authorities irrespective of method of their collection.

2. All taxes levied from total of income, total cost of the capital or from separate elements of the income or the capital including taxes on the income from alienation of personal or real estate, and also taxes on the income from capital gain are considered as taxes on the income and the capital.

3. The existing taxes to which this Convention is applied are, in particular:

a) in Spain:

(i) the income tax from physical persons;

(ii) corporate tax;

(iii) capital tax; and

(iv) the local taxes on the income and the capital (further referred to as "the Spanish tax");

b) in Russia:

(i) income tax or income of the companies and organizations;

(ii) the income tax from physical persons;

(iii) property tax of the companies; and

(iv) the property tax of physical persons (further referred to as "the Russian tax").

4. This Convention is applied also to any to similar or in essence to the similar taxes levied after signature date of this Convention in amendment or instead of the existing taxes.

Article 3 General determinations

1. For the purposes of this Convention if other does not follow from context:

a) the term "Spain" means the Spanish State and when using in geographical sense means the territory of the Spanish State, and also any sea area outside the territorial sea and adjacent to it where according to rules of international law and in case of application of its domestic legislation the Spanish State performs or can perform jurisdiction or the sovereign rights concerning seabed, its subsoil and the covering waters and their natural resources as it is determined by the Convention of the UN on maritime law (1982);

b) the term "Russia" means the territory of the Russian Federation, and also its exclusive economic zone and the continental shelf determined according to its legislation taking into account the Convention of the UN on maritime law (1982);

c) the terms "Contracting State" and "other Contracting State" mean Spain or Russia, depending on context;

d) the term "person" includes physical person, the company and any other consolidation of persons;

e) the term "company" means any corporate consolidation or any education which for the tax purposes is considered as corporate consolidation;

f) the terms "company of one Contracting State" and "company of other Contracting State" mean respectively the company managed by resident of one Contracting State and the company managed by resident of other Contracting State;

g) the term "national person" means: i) any physical person having nationality

Contracting state; ii) any legal entity, partnership or association,

received the status as such according to

current legislation of the Contracting State;

h) the term "international delivery" means any transportation sea or the aircraft operated by the company of one Contracting State except cases when sea or the aircraft is operated only between Items in other Contracting State;

i) the term means "competent authority": i) in Spain - the Minister of Economy and Finance or it

authorized representative; ii) in Russia - the Ministry of Finance of the Russian Federation

or his authorized representative.

2. In case of application of this Convention by the Contracting State any term which is not determined in it has that value, depending on context which is given it by the legislation of this State now concerning taxes to which this Convention is applied, at the same time any value according to the existing tax laws of this State prevails over significance which is attached to this term according to other laws of this State.

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