Dual residency and tax treaties
You will know which country is your tax home under a treaty, how to claim relief and what to do if both still tax you.
Sometimes Spain and another country both treat you as a tax resident. This topic explains how a tax treaty settles which country is your tax home, how to claim relief so you are not taxed twice, and what to do if both countries still tax you.
Pick the article that fits your situation
What decides it when Spain and your home country both claim you
Explains when a tax treaty's tie-breaker applies if Spain and your home country both treat you as a tax resident, the order of the tests, and how to show your result in Spain. For newcomers with ties to two countries.
When one spouse is Spanish tax resident and the other is not
Explains how a spouse and family living in Spain affect your tax residence when you may live elsewhere. It covers the Spanish presumption of residence, the treaty tie-breaker and joint filing. It is for couples whose tax homes differ.
Finding and reading Spain's tax treaty with your home country
How to find the tax treaty between Spain and your home country, locate its official text, and read the sections that matter for each type of income. For newcomers who may be taxed in two countries.
Claiming a credit for foreign tax so you are not taxed twice
How Spain lets you offset tax already paid abroad on foreign income, so you are not taxed twice. For Spanish tax residents who earn or receive income from another country and file the annual return.
Getting a Spanish tax-residence certificate for a foreign authority
Explains when a foreign payer, bank or tax authority will ask for proof that you live in Spain for tax, who can get a Spanish certificate, whether you also need one from your home country, and how long it stays valid. For Spanish tax residents with income abroad.
US citizens in Spain and how US and Spanish tax fit together
If you are a US citizen living in Spain, you file tax returns in both countries.
Owning a company abroad while living in Spain
If you own a company abroad and move to Spain, your move can make Spain the place where that company is treated as managed and taxed.
What to do if two countries still tax you twice
When two countries tax the same income although the treaty should have prevented it, the mutual agreement procedure is the last resort. It runs alongside Spanish appeals, not in place of them.
About this topic
Bottom line: Spain taxes you as a resident if you meet one of its tests; if another country does too, the treaty tie-breaker picks one, and a credit for foreign tax removes the double tax. Ask for a residence certificate when a payer wants one.
Documents you may need
Identity and residence
- Tax residence certificate from the other country's tax authority — What decides it when Spain and your home country both claim you, Getting a Spanish tax-residence certificate for a foreign authority
- Spanish tax-residence certificate for the tax year the foreign payer — Getting a Spanish tax-residence certificate for a foreign authority
Income and work
- Proof that the foreign tax was actually paid — Claiming a credit for foreign tax so you are not taxed twice
- Spanish tax number for the company — Owning a company abroad while living in Spain
- Annual corporate tax return — Owning a company abroad while living in Spain
- Company accounts kept under Spanish rules — Owning a company abroad while living in Spain
Translations and legal papers
- A Spanish translation of any proof written in a foreign language — Claiming a credit for foreign tax so you are not taxed twice
- An apostille — Claiming a credit for foreign tax so you are not taxed twice
Explore places
Where you live changes the details. See how Spanish regions and cities compare on rent, jobs, weather, safety and healthcare.
What to read next
More in Tax residency and filing
Becoming a Spanish tax resident
You will know whether and from when Spain taxes you as a resident, and how to keep the evidence to back your position.
Filing your Spanish tax return (Renta)
You will know whether you must file, when, what to gather and how to complete and correct your first return.
Special regime for new arrivals (Beckham law)
You will know whether you qualify, how to opt in on time and whether it beats ordinary taxation for you.
Also in Money and taxes
Need certainty before you act?
For important relocation decisions, speak with a qualified human specialist.
Always verify important information with the relevant official authority or a qualified adviser before acting. This website uses large language models together with various public data sources, official government documents and other established sources. Due to the amount of data on this website, some information might be wrong. Information may also be incomplete or outdated.