Análisis crítico de la evolución de las cláusulas de limitación de beneficios (Lob Clauses) en los Convenios para evitar la doble imposicion firmados por Espana

Resum

The aim of this paper is to critically examine the Limitation on Benefits Clauses (LOB) extant in Agreements signed by Spain to prevent the double taxation. Since its inclusion for the first time in the Spain-USA Agreement in 1990, our country has frequently included these clauses in Agreements signed since then in different formats and with different purposes. At present, these Limitation on Benefits clauses are in the crosshairs of international taxation having been the specific object of Action 6 of the BEPS (Base Erosion and Profit Shifting) initiative. The final report of Action 6 and its impact on EU strategy are elements to be borne in mind when assessing the evolution of the LOB in our country. Although in historical terms Spain is not known for upholding a constant coherent line regarding the incorporation of these clauses in their Agreements, we have noticed that in recent years the use of a type clause model has become common and this should be analysed.