On 16 July 2019, the U.S. Senate voted to approve a resolution for the ratification of the pending protocol to the 1990 income tax treaty with Spain ({News-2014-07-01/T/2-previous coverage}). The protocol, signed 14 January 2013, is the first to amend the treaty and will enter into force three months after the ratification instruments are exchanged and will generally apply from the date of its …