Country topic
Tax in Spain
Spain treats you as a tax resident if you spend more than 183 days in Spain in a calendar year, counting sporadic absences unless you prove tax residence in another country, or if your main base of economic activities or interests is in Spain. Residence applies to the whole calendar year, because a change of residence does not split the tax year. Residents pay personal income tax (IRPF) on income from all sources, subject to treaties. [T1] [T2] A residence permit and tax residence are separate questions: a person can hold a permit in Spain and not be a tax resident there. Where Spain and another country both treat you as resident, Spain’s tax treaties generally look first at where you have a permanent home, then at your closer personal and economic ties, then at where you habitually live, then at nationality. Tax residence is shown with a certificate from the foreign tax authority. [T1]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- Spain treats you as a tax resident if you spend more than 183 days in Spain in a calendar year, counting sporadic absences unless you prove tax residence in another country, or if your main base of economic activities or interests is in Spain. Residence applies to the whole calendar year, because a change of residence does not split the tax year. Residents pay personal income tax (IRPF) on income from all sources, subject to treaties. [T1] [T2]
- A residence permit and tax residence are separate questions: a person can hold a permit in Spain and not be a tax resident there. Where Spain and another country both treat you as resident, Spain’s tax treaties generally look first at where you have a permanent home, then at your closer personal and economic ties, then at where you habitually live, then at nationality. Tax residence is shown with a certificate from the foreign tax authority. [T1]
- Spain has a special regime for people who move there and become tax resident. You can opt, with form 149, to be taxed under non-resident rules for the year of the move and the five that follow, if you were not tax resident in Spain in the previous five years. Employees working remotely qualify, and holders of the telework visa are named as meeting the condition; freelancers qualify only in narrower cases, such as an approved entrepreneurial activity. Employment income has 24% withholding up to €600,000 a year, and people under the regime are not treated as residents for treaty purposes. We assume no tax saving. [T3]
- US citizens abroad generally file as they would at home, on worldwide income. The 2026 foreign earned income exclusion limit is $132,900, and its physical presence test needs 330 full days abroad in 12 consecutive months. Foreign income tax can usually be claimed as a credit, but not on income you exclude. Foreign accounts totalling more than $10,000 at any point in the year are reportable on an FBAR. The IRS lists a 1990 US–Spain treaty and a 2013 protocol, and the Social Security Administration lists a totalization agreement with Spain. [T4] [T5] [T6] [T7] [T8] [T9] [T10]
- A year in Spain does not by itself end Canadian tax residence: the CRA looks at residential ties, and keeping a home in Canada usually leaves you a factual resident, though a treaty can make you a deemed non-resident. On emigrating you are treated as having sold most property at fair market value; Form T1161 applies if the property you own is worth more than $25,000, and you can elect to defer the tax. A Canada–Spain tax convention is in force (signed 23 November 1976, protocol 18 November 2014), and a social security convention has applied since 1 January 1988 (certificate form CPT125). [T11] [T12] [T13] [T14] [T15]
- Leaving Australia for a year does not by itself end Australian tax residence: under the domicile test, someone domiciled in Australia stays resident unless they have a permanent place of abode outside Australia (a private tax summary; the ATO pages could not be opened). Australia and Spain signed a tax treaty on 24 March 1992, in force from 10 December 1992 and modified by the Multilateral Instrument from 2022. A social security agreement in force since 1 January 2003 covers pensions. [T16] [T17] [T18] [T19]
- You stop being a New Zealand tax resident only if you are away more than 325 days in a 12-month period and have no permanent place of abode in New Zealand; a home kept available or other ties can keep you resident. A New Zealand–Spain tax treaty is in force, signed 28 July 2005 and effective in Spain generally from 1 January 2007. Spain is not on New Zealand’s list of social security agreements, so no certificate keeps you in a New Zealand system. [T20] [T21] [T22]
- Under the special regime, a spouse and children under 25 (any age if disabled) who move to Spain with the main taxpayer, or later in the main taxpayer’s first tax year under the regime, can also opt in if they become tax resident, meet the same conditions and their combined taxable income is lower than the main taxpayer’s. People who opt in are taxed in Spain only on Spanish-source income, and all employment income earned during the regime counts as Spanish-source; income from work done before the move is excluded. [T3]
The country
More on Spain.
Topics
More about Spain.
Questions about Tax in Spain.
When do I become a tax resident in Spain?
Spain treats you as resident if you spend more than 183 days there in a calendar year (sporadic absences count unless you prove residence elsewhere), or if your main base of economic activities or interests is there. It applies to the whole year. A residence permit and tax residence are separate questions.
Does Spain have tax treaties with the US, Canada, Australia and New Zealand?
Our sources show one with each: a 1990 US treaty with a 2013 protocol (IRS list), a 1976 Canadian convention with a 2014 protocol, an Australian treaty in force since 10 December 1992, and a New Zealand treaty signed in 2005. If both countries treat you as resident, a tie-break looks first at your permanent home.
What is Spain’s special tax regime for newcomers, the Beckham law?
If you were not Spanish tax resident in the previous five years, you can opt (form 149) to be taxed under non-resident rules for the year you arrive and five more. Remote employees on the telework visa are named; freelancers qualify only in narrower cases. Employment income has 24% withholding up to €600,000.
Do I still file US taxes while living in Spain?
US citizens abroad generally file as at home, on worldwide income. The 2026 foreign earned income exclusion limit is $132,900, and foreign accounts totalling more than $10,000 at any point in the year are reportable on an FBAR. The IRS lists a 1990 US–Spain treaty and a 2013 protocol; we assume no saving from it.
Does moving to Spain end my Canadian, Australian or New Zealand tax residence?
Not by itself. Canada looks at residential ties, and emigrating triggers a deemed sale of most property. Australia’s domicile test keeps you resident without a permanent place of abode abroad. New Zealand needs more than 325 days away and no permanent place of abode at home. It depends on your facts.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [T1] When an individual is resident in Spain, Agencia Tributaria (Spanish Tax Agency). Checked 15 October 2026. In Spanish; page updated 21 July 2026.
- [T2] What Spanish income tax covers, Agencia Tributaria (Spanish Tax Agency). Checked 4 October 2026. IRPF 2024 practical manual.
- [T3] Special regime for people moving to Spain (régimen especial de impatriados), Agencia Tributaria (Spanish Tax Agency). Checked 15 October 2026. In Spanish. Article 93 of the income tax law as amended by Ley 28/2022, for people who become tax resident from 2023: five prior years of non-residence; option via form 149; 24% withholding on employment income up to EUR 600,000.
- [T4] US citizens abroad: filing requirements, Internal Revenue Service. Checked 4 October 2026.
- [T5] Foreign earned income exclusion limit, Internal Revenue Service. Checked 4 October 2026. Tax year 2026 figure ($132,900).
- [T6] Physical presence test, Internal Revenue Service. Checked 4 October 2026.
- [T7] Foreign tax credit, Internal Revenue Service. Checked 4 October 2026.
- [T8] Report of Foreign Bank and Financial Accounts (FBAR), Financial Crimes Enforcement Network (FinCEN). Checked 4 October 2026.
- [T9] Spain tax treaty documents, Internal Revenue Service. Checked 4 October 2026. Lists the 1990 treaty and the protocol amending it (2013); the treaty text itself was not reviewed.
- [T10] Totalization agreement with Spain, US Social Security Administration. Checked 4 October 2026.
- [T11] Leaving Canada, Canada Revenue Agency. Checked 4 October 2026. Canadian residents leaving Canada.
- [T12] Deemed disposition on departure, Canada Revenue Agency. Checked 4 October 2026. Emigrants of Canada.
- [T13] Tax treaties in force, Department of Finance Canada. Checked 4 October 2026. Canada–Spain convention signed 23 November 1976; protocol signed 18 November 2014.
- [T14] Canada–Spain social security convention, Government of Canada. Checked 4 October 2026. In force since 1 January 1988; protocol since 1 May 1997.
- [T15] Certificate of coverage (Spain), Canada Revenue Agency. Checked 4 October 2026. Form CPT125, employed and self-employed people.
- [T16] Australian residence tests, PwC Worldwide Tax Summaries (private, not official). Checked 4 October 2026. Last reviewed 30 June 2026; ATO pages refused automated access from this research environment.
- [T17] Treaties in force, Australian Treasury. Checked 4 October 2026. Table last updated 24 March 2026; Spain listed as in force.
- [T18] Australia–Spain tax treaty text, Boletín Oficial del Estado. Checked 4 October 2026. Signed 24 March 1992; in force 10 December 1992.
- [T19] Australia–Spain social security agreement, Boletín Oficial del Estado. Checked 4 October 2026. Signed 31 January 2002; in force 1 January 2003.
- [T20] New Zealand tax residence, Inland Revenue (New Zealand). Checked 4 October 2026. New Zealand tax residents.
- [T21] New Zealand–Spain tax treaty, Inland Revenue (New Zealand), Tax Policy. Checked 4 October 2026. In force; signed 28 July 2005, effective in Spain generally from 1 January 2007.
- [T22] Social security agreements, Work and Income (Ministry of Social Development, New Zealand). Checked 4 October 2026. Spain not listed.