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What it is

Protocol amending the Convention between the Kingdom of Spain and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and its Protocol, signed in Madrid on 22 February 1990, and Memorandum of Understanding, done in Madrid on 14 January 2013, as well as the Notes on the correction of errors in the Protocol and the Memorandum.

BOE step 7 of 7 · Passed

It is an authorization of an international agreement. It was introduced on 1 July 2014. Introduced by: Gobierno.

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Source: Congreso de los Diputados, file 110/000128· updated 11 Nov

We do not have a summary of this text yet, so we do not tell you what it changes: only what the official page says. Read the official page

Where it stands

How far did it get?

It took 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced1 July 2014Someone registers the text in the Congreso.
  2. Admitted8 July 2014The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments14 July 2014Groups propose changes.
  4. Committee18 September 2014A committee goes through the text in detail.
  5. Plenary24 September 2014All 350 deputies vote.
  6. Senate9 October 2014The Senate can pass it, amend it or veto it.
  7. BOE10 December 2014It is published in the Official State Gazette (BOE) and comes into force.
See the 8 official steps on a timeline
Jul 2014Aug 2014Sept 2014Oct 2014Nov 201411. 1 July 2014: Presentación22. 8 July 2014: Comisión de Asuntos Exteriores Publicación desde 08/07/2014 hasta 14/07/201433. 8 July 2014: Calificación44. 14 July 2014: Comisión de Asuntos Exteriores Enmiendas desde 14/07/2014 hasta 18/09/201455. 18 September 2014: Comisión de Asuntos Exteriores Dictamen desde 18/09/2014 hasta 24/09/201466. 24 September 2014: Pleno Aprobación desde 24/09/2014 hasta 09/10/201477. 9 October 2014: Senado desde 09/10/2014 hasta 10/12/201488. 10 December 2014: Concluido - (Aprobado sin modificaciones) desde 10/12/2014 hasta 12/12/2014

9 October 2014

How did the plenary vote?

By assent

Voted on: Protocol amending the Convention between the Kingdom of Spain and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and its Protocol, signed in Madrid on 22 February 1990, and Memorandum of Understanding, done in Madrid on 14 January 2013, as well as the Notes on the correction of errors in the Protocol and the Memorandum.

Source: Congreso de los Diputados, vote 6 of sitting 211· updated 10 Nov

This vote does not publish each seat’s vote: the dots are drawn from the totals.

Your province

How did the deputies from your province vote?

And your senators: the Senate does not link its votes to this law in its open data, so we cannot put them side by side here.

What happens next

What happens now?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

Sources

Where does all this come from?

  • The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
  • Each deputy’s province is the one of their seat on the day of the vote.
  • We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.

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