The Spanish Ministry of Finance and Public Administration June 1 posted online a synthesized text of the 1990 DTA and protocol with Bulgaria and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1. The MLI applies from: 1) Jan. 1, 2024, for withholding taxes; and 2) taxable periods beginning on or after Jan. 1, 2024, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn't a source of law.

https://news.bloombergtax.com/daily-tax-report-international/spain-mof-posts-synthesized-text-of-dta-protocol-with-bulgaria

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