{"id":1519,"date":"2026-10-27T10:20:24","date_gmt":"2026-10-27T09:20:24","guid":{"rendered":"https:\/\/expataxjdv.com\/?post_type=ljd_duda&#038;p=1519"},"modified":"2026-10-27T10:20:24","modified_gmt":"2026-10-27T09:20:24","slug":"is-there-double-taxation-in-spain","status":"publish","type":"ljd_duda","link":"https:\/\/expataxjdv.com\/es\/questions-and-answers\/is-there-double-taxation-in-spain\/","title":{"rendered":"Is there double taxation in Spain?"},"content":{"rendered":"<p><strong>When double taxation arises.<\/strong> The usual case is someone who is a tax resident in Spain and also earns income in another country that taxes it at source: a foreign pension, rent from a property abroad, dividends from foreign shares, or a salary for work done in another country. Both countries have the right to tax that income: the country where it arises and Spain as the country of residence.<\/p>\n<h2>How it is avoided<\/h2>\n<ul>\n<li><strong>Double taxation treaties.<\/strong> They decide which country may tax each type of income. Private pensions, for example, are usually taxed only in the country of residence. Government pensions are usually taxed in the country that pays them. Withholding tax on dividends and interest is capped. Treaties also include tie-breaker rules for when both countries consider you a resident.<\/li>\n<li><strong>The foreign tax credit.<\/strong> Under article 80 of the Personal Income Tax (IRPF) Law, Spanish residents can deduct from their Spanish tax the lower of two amounts: the tax actually paid abroad, or the Spanish tax due on that income. This credit applies even when there is no treaty.<\/li>\n<li><strong>Exemptions.<\/strong> Some income is exempt in Spain, such as salary for work actually carried out abroad, up to \u20ac60,100 a year, under article 7.p of the IRPF Law, provided certain conditions are met.<\/li>\n<\/ul>\n<h2>Common pitfalls<\/h2>\n<ul>\n<li>Not getting a tax residence certificate, which means the other country withholds tax at its full rate.<\/li>\n<li>Not keeping proof of the tax paid abroad.<\/li>\n<li>Overlooking that some pensions exempt in Spain still count towards the rate applied to your other income (exemption with progression).<\/li>\n<li>Ending up resident in both countries because you did not plan the year you moved.<\/li>\n<\/ul>\n<p>Wealth tax and inheritance tax are covered by far fewer treaties, so double taxation there is more common.<\/p>\n<p>At Taxmind we check whether a treaty applies to you, claim the foreign tax credit on your return and help you recover tax withheld abroad that you should not have paid.<\/p>","protected":false},"excerpt":{"rendered":"<p>Double taxation can arise in Spain, but in most cases it is avoided through the 99 double taxation treaties that Spain has in force and through the\u2026<\/p>","protected":false},"author":8,"template":"","meta":{"pgc_sgb_lightbox_settings":"","ljd_respuesta_corta":"Double taxation can arise in Spain, but in most cases it is avoided through the 99 double taxation treaties that Spain has in force and through the foreign tax credit in Spanish law. If you are resident in Spain, you are taxed on your worldwide income. Spain then deducts the tax you have already paid in the other country on that same income, so you should not pay twice.","ljd_enlace_servicio":"","ljd_revisada":"2026-10-27","footnotes":""},"ljd_tema":[17],"class_list":["post-1519","ljd_duda","type-ljd_duda","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/ljd_duda\/1519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/ljd_duda"}],"about":[{"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/types\/ljd_duda"}],"author":[{"embeddable":true,"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/users\/8"}],"version-history":[{"count":1,"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/ljd_duda\/1519\/revisions"}],"predecessor-version":[{"id":1529,"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/ljd_duda\/1519\/revisions\/1529"}],"wp:attachment":[{"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/media?parent=1519"}],"wp:term":[{"taxonomy":"ljd_tema","embeddable":true,"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/ljd_tema?post=1519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}