What double taxation treaties are, how it is decided where you pay tax and how they are applied. An English-speaking international tax adviser reviews your case.
A double taxation treaty (convenio de doble imposición, CDI) is a treaty between two countries that shares out the right to tax each type of income, so that the same income is not taxed in full twice.
Where you are tax resident
You are resident in Spain if you spend more than 183 days of the year here, if you have the main centre of your activities or economic interests here or, unless proven otherwise, if your spouse (from whom you are not separated) and your dependent minor children live here.
How paying twice is avoided
The country of residence relieves double taxation by exemption (it does not tax the income) or credit (it taxes it, but deducts the tax paid abroad, up to a limit). In personal income tax (IRPF) it is applied through the deduction for international double taxation in the income tax return.
Which documents you need
The certificate of tax residence for treaty purposes (in Spain, at the online office of the Spanish Tax Agency, the Agencia Tributaria).
Proof of the tax paid in the other country.
If you do not live in Spain, the certificate from your country to apply a reduced rate on Form 210 (modelo 210).
Moving country and remote working
In the year you change country you can be resident in both and, if you move to a tax haven, Spain can continue to treat you as resident that year and the following four. Coming to work: Beckham Law; assets abroad: Form 720 (modelo 720). A tax adviser reviews it.
By type of income
Which country taxes each type of income under the treaty
Find yours: this is how each type of income is usually allocated between the two countries.
01
Property
Its income and gains may be taxed in the country where it is located.
02
Dividends and interest
They are taxed in the country of residence, but the source country can usually withhold a percentage limited by the treaty.
03
Salaries
In general, they are taxed where the work is done, with exceptions for short stays.
04
Pensions
Private ones are usually taxed in the country of residence; public ones, often in the country that pays them. It depends on each treaty.
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Frequently asked questions
Questions about double taxation
What is a double taxation treaty?
A treaty between two countries that decides which can tax each type of income and how paying twice on the same thing is avoided.
Which countries does Spain have a double taxation treaty with?
More than ninety: almost all of Europe, the United States and much of Latin America. The up-to-date list is on the website of the Spanish Ministry of Finance (Ministerio de Hacienda).
What happens if there is no treaty with that country?
Spanish law still allows you to deduct, with limits, the tax paid abroad, although it is usually less favourable than a treaty.
How do I prove that I am tax resident in Spain?
With the certificate of tax residence for treaty purposes, which is requested at the online office of the Spanish Tax Agency (Agencia Tributaria).
Can I be tax resident in two countries at once?
Under each country's rules, yes. The treaty breaks the tie by permanent home, centre of vital interests, habitual residence and nationality.
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