Direct Tax Avoidance Agreements

Spain

Article 3 : General definitions

1. In this Convention, unless the context otherwise requires:

(a) the term "Spain" means the territory of Spain and includes the territorial sea and airspace above it.  It also includes any other maritime zone in which Spain has sovereign rights, other rights and jurisdiction, according to the Spanish law and in accordance with international law;

(b) the term "India" means the territory of India and includes the territorial sea and airspace above it.  It also includes any other maritime zone in which India has sovereign rights, other rights and jurisdiction, according to the Indian Law and in accordance with international law;

(c) the terms "a ContractingState" and "the other ContractingState" mean Spain or India as the context requires;

(d) the term "tax" means "Indians tax" or "Spanish tax", as the context requires;

(e)  the term "person" includes an individual, a company, any other body of persons or any other entity which is treated as a taxable unit under the taxation laws in force in the respective ContractingState;

(f) the term "company" means any body corporate or any entity which is treated as a company or body corporate under the taxation laws in force in the respective ContractingState;

(g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

(h) the term "national" means:

(i) any individual possessing the nationality of a ContractingState;

(ii) any legal person, partnership and association deriving its status as such from the law in force in a ContractingState;

(i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a ContractingState except when the ship or aircraft is operated solely between places in the other ContractingState;

(j) the term "competent authority" means:

(i) in the case of Spain, the Minister of Economy and Finance or his authorised representative;

(ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorised representative.

2. In the application of this Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State relating to the taxes which are the subject of this Convention.