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Article 2 - Taxes Covered - SpainExtract ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3. The existing taxes to which the Convention shall apply are in particular: 1 [ (a) in Spain: 1. the income tax on individuals; 2. the corporation tax; 3. the income tax on non-residents; and 4. the capital tax; (hereinafter referred to as Spanish tax ). ] (b) In India: (i) The income-tax including any surcharge thereon; (ii) The surtax; and (iii) The wealth-tax (hereinafter referred to as Indian tax ). 4. This Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify to each other any significant changes which have been made in their respective taxation laws. ************ NOTES:- 1 . Substituted vide Notification No. 58/2019 dated 27-08-2019 before it was read as, (a) in Spain: (i) The Income-tax on Individuals (el Impuesto sobre la Renta de las Personas Fisicas); (ii) The Corporation Tax (el Impuesto sobre Sociedades); (iii) The Capital Tax (el Impuesto sobre el Patrimonio); (hereinafter referred to as Spanish tax ).
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