The purpose of the agreements between the two tax administrations of two different jurisdictions is to enable the administrations to eliminate double taxation in relation to air and sea transport.   Â
| ​Status Overview | ​Updates included up to- |
|---|---|
| ​Status Overview of all Air & Sea Agreements | ​30 May 2014 |
| ​Jurisdiction | ​Date of Termination |
|---|---|
| ​Portugal | ​22 October 2008 |
| ​Spain | ​28 December 2008 |
