Income tax map and treaties

It is for people thinking about moving to Spain, planning a move, or already settling in, especially if your income comes from several places. You will see where each income stream and asset lands in Spanish tax, and how to avoid paying tax on it twice.

Start with "How Spain taxes each type of income you have". It sets out the main kinds of income, from salary to investments, rent, pensions and crypto, and the other pages build on it.

Filing the annual return, the tests for tax residency and the Beckham regime are covered elsewhere, not here.

Key rules

• Foreign tax credit: The credit for tax paid abroad is the lesser of the foreign tax actually paid and the Spanish tax on that same income, and any excess can be carried forward four years.
• Foreign asset reporting: You must report foreign assets in a category (accounts, securities, property) once their total value passes €50,000 at 31 December, and refile later only if a category rises by more than €20,000.
• Reporting window: Foreign asset and foreign crypto reports are filed between 1 January and 31 March each year, for assets held on the previous 31 December.
• Worldwide income: As a Spanish tax resident, you are taxed on income from anywhere in the world.
• General base: Salary, pensions, rent and business income go in the general base, taxed at progressive rates.
• 183 days: Spending more than 183 days in Spain in a calendar year makes you resident for that whole year.

Income tax map and treaties: the whole process, step by step

• Fix your residence date and keep proof of it (read: Tax events to track in the year you move): Before you start, and again as soon as you arrive

• Work out which tax base each income type falls into (read: How Spain taxes each type of income you have): Once your residence status is clear, before any return is prepared

• Check which country may tax each income and how double tax is relieved (read: Avoiding double tax with treaties and foreign tax credits): Before you pay tax on foreign income, and before you file

• Gather statements, certificates and proof of foreign tax paid (read: Records to keep for foreign income, gains and tax paid): During the year, and before you file

• Decide whether you need a specialist (read: When to hire a Spanish tax advisor (asesor fiscal)): Before the filing period, once your foreign income or assets are mapped

• Report foreign assets held on the previous 31 December: Between 1 January and 31 March each year

• If an event date is still unknown at a deadline, file with the best-documented date and correct it later: On the deadline, then as soon as the real date is known

Documents you may need

Identity and residence

• Proof of your residence dates — Tax events to track in the year you move
• Certificate of Spanish residence — Avoiding double tax with treaties and foreign tax credits

Income and work

• Foreign tax return or tax assessment showing the income and the tax charged — Avoiding double tax with treaties and foreign tax credits
• Withholding certificate or statement from the payer or the foreign tax — Avoiding double tax with treaties and foreign tax credits
• Proof of foreign tax paid — Records to keep for foreign income, gains and tax paid
• Employment contracts and payslips covering the months before and after your move — Tax events to track in the year you move
• Bank statements showing money transfers between countries — Tax events to track in the year you move
• Annual tax statement from your bank or broker — Avoiding double tax with treaties and foreign tax credits, Records to keep for foreign income, gains and tax paid

The home and the lease

• Broker reports and sale contracts for any property — Tax events to track in the year you move

Translations and legal papers

• Spanish translation of any foreign document not in Spanish — Records to keep for foreign income, gains and tax paid

Other documents

• Cost and holding records for foreign investments — Records to keep for foreign income, gains and tax paid
• Your euro conversion of each foreign amount — Records to keep for foreign income, gains and tax paid

Each article lists the other documents it asks for, where you need them.

Income tax map and treaties: questions that cross several articles

Am I taxed in Spain on income I earned abroad?

Yes, if you are a Spanish tax resident, you are taxed on worldwide income and gains, wherever earned. Residence applies to the whole calendar year, so income before you arrived that year counts too. Read "Tax events to track in the year you move" and "How Spain taxes each type of income you have".

How do I avoid paying tax twice on the same foreign income?

You avoid it through the treaty between Spain and the other country, plus a credit in Spain for tax already paid abroad. You must be able to prove the payment, normally with a foreign tax return or a certificate of tax withheld.

Which rates apply to my salary and to my investments?

Salary goes in the general base, which in 2025 had a state scale from 9.5% to 24.5%, and your region adds its own scale. Dividends, interest and gains from selling assets go in the savings base, at 19% to 28% in 2025.

Can part of my salary earned abroad be exempt from Spanish tax?

Possibly, up to €60,100 a year, if the work is physically done abroad for a non-Spanish employer or a foreign branch and the destination country has a similar tax. You must claim it on the return. Read "How Spain taxes each type of income you have" and "When to hire a Spanish tax advisor (asesor fiscal)" if your case is mixed.