§ 16. Mr. LOVAT-FRASERasked the Secretary of State for Foreign Affairs if he is aware that the Spanish Government has imposed a tax on Foreign workers in Spain; that a treaty with Spain expressly excludes British citizens from any impost to which Spaniards in Great Britain are not subjected; and whether he proposes to take any action?
§ Sir J. SIMONBy the terms of a decree published by the Spanish Government on the 10th September last, every foreigner carrying on a trade or profession in Spain is required to have an identity card. The charge for the card is five pesetas, and in addition, on a reciprocal basis, the amount charged to Spanish workers in the country to which the applicant belongs. Article I of the Anglo-Spanish commercial treaty of 1922 confers national treatment on British subjects in Spain in the matter of taxation. Fees for services rendered are, however, outside the terms of commercial treaties unless they are higher than is warranted by the service performed and are consequent in the nature of a tax. I am advised that this charge can be properly described as a fee for services rendered and that it is not excessive in amount.