Tax residence in Spain for U.S. citizens and green card holders

Spain treats you as a tax resident if you spend more than 183 days there in the calendar year (sporadic absences count as days in Spain) or if your main center of economic interests is in Spain; a spouse and minor children living in Spain create a presumption of residence. U.S. citizens remain taxable in the United States; the U.S.–Spain treaty settles dual residence.

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Free, no sign-up, about 3 minutes. Conclusion under U.S. law, compared with the law of Spain and the tax treaty.

When Spain treats you as a tax resident

Spain treats you as resident if any one criterion is met: more than 183 days in Spain, your economic centre in Spain, or (as a rebuttable presumption) your family living in Spain.

You spent more than 183 days in Spain in the calendar year — you are a tax resident of Spain. The only statutory exception is a stay under cultural or humanitarian cooperation agreements with Spanish public authorities.
The main nucleus of your economic interests is in Spain; under art. 9.1.b LIRPF this alone makes you a Spanish tax resident, even with 183 days or fewer.
Your family lives in Spain — a rebuttable presumption applies that you are a Spanish tax resident (it covers the case where your spouse and dependent minor children both live there).

When you are a nonresident

183 days or fewer, and neither your economic centre nor your family is in Spain: you are not a Spanish tax resident. Salary for work performed in Spain is still taxable there.

Where the rules of Spain clash with U.S. tax rules

Collision: more than 183 days in Spain while the U.S. also treats you as resident or citizen. Spain treats you as resident because you spent more than 183 days there; the United States taxes you on your worldwide income as a citizen, green-card holder or substantial-presence resident. Art. 4(2) of the 1990 Convention decides treaty residence — but for a U.S. citizen or green-card holder only after Protocol para. 5(a): without substantial presence in the U.S. you count as a U.S. resident only if your permanent home, centre of vital interests or habitual abode point to the U.S. Even if the treaty assigns residence to Spain, the U.S. keeps taxing its citizens under the saving clause (Art. 1(3)); double tax is then relieved by the three-step rule of Art. 24 (Spanish credit for U.S. tax on U.S.-source income, re-sourcing of citizenship-only income to Spain, U.S. credit for Spanish tax).
Collision: your economic centre in Spain is enough for Spain. Spanish criteria are alternative: if the main nucleus of your activities or economic interests is in Spain, you are resident there regardless of days. U.S. citizens remain taxable in the U.S. regardless of where they live, and green-card holders until the status is formally abandoned. Treaty residence is decided by Art. 4(2) (permanent home → centre of vital interests → habitual abode → nationality → mutual agreement), read with Protocol para. 5(a) for citizens and green-card holders; the saving clause (Art. 1(3)) preserves U.S. taxation of citizens.
Collision: family in Spain — presumption of Spanish residence. If your spouse and dependent minor children live in Spain, Spain presumes you are resident until you prove otherwise (with a U.S. residence certificate and evidence of your ties). Under the treaty a family in Spain weighs towards a Spanish centre of vital interests if you have a permanent home in both countries; if your only permanent home is in the U.S., Art. 4(2)(a) points to the U.S. As a U.S. citizen you stay taxable in the U.S. either way (Art. 1(3)).

What else to know

U.S. citizens and green-card holders: special residence rule in the Protocol. Under para. 5(a) of the 1990 Protocol a U.S. citizen or green-card holder is a U.S. resident for treaty purposes only if he or she has a substantial presence in the U.S. or the first two tie-breaker steps (permanent home, centre of vital interests, habitual abode) point to the U.S. If neither applies, the treaty treats you as resident of Spain only. For a citizen this does not stop U.S. taxation (saving clause, Art. 1(3)) but it fixes which country gives the first credit under Art. 24.
How double tax is relieved for a U.S. citizen resident in Spain. Step 1 — Spain credits U.S. tax only on income the U.S. may tax on grounds other than citizenship (e.g. U.S.-source dividends, U.S. real estate, work done in the U.S.), up to the Spanish tax on that income (Art. 24(1)(a), art. 80 LIRPF). Step 2 — income the U.S. taxes only because of your citizenship is treated as Spanish-source to the extent needed (Art. 24(3)), so the U.S. allows a foreign tax credit for the Spanish tax on it (Art. 24(2)); the U.S. tax may not fall below what a non-citizen would pay. The interaction with the U.S. foreign earned income exclusion and foreign tax credit rules is covered in the U.S. section.
Exactly 183 days: not yet resident in Spain. Spain requires more than 183 days (from day 184) in the calendar year. Sporadic absences are added to your days in Spain unless you prove residence elsewhere, and days between two proven presences are presumed to be days in Spain.
Sporadic absences count — keep proof of U.S. residence. Spain adds short trips abroad to your days in Spain unless you prove tax residence in another country, and counts presumed days between two proven presences. A tax residence certificate from the other country shifts to the Spanish tax administration the burden of proving that you are resident in Spain, but it does not erase days you actually spent in Spain.
Salary for work performed in Spain. As a non-resident of Spain you pay Spanish tax on salary for work physically performed in Spain, unless all conditions of Art. 16(2) of the Convention are met: not more than 183 days in Spain in any twelve-month period (a rolling period, not the calendar year), an employer not resident in Spain, and pay not borne by a Spanish permanent establishment of the employer.
Beckham regime (art. 93 LIRPF) for people who move to Spain to work. If you move to Spain for a job (including remote work for a foreign employer performed exclusively by telematic means), to become a company director or for certain entrepreneurial or highly qualified activities, and you were not resident in Spain in the previous five years, you may elect to be taxed under non-resident rules for the year of the move and the next five years: employment income and other non-savings income taxed at 24% up to EUR 600,000 and 47% above, and income other than employment income taxed only if Spanish-source. U.S. citizenship is no bar. Check before electing: the treaty's residence article excludes persons taxed in Spain only on Spanish-source income (Art. 4(1)), so confirm with an adviser whether you can still claim treaty residence in Spain — and remember the U.S. continues to tax you on worldwide income, while the Spanish tax available as a credit is lower.
Modelo 720: report U.S. accounts, securities and real estate. Spanish residents must report foreign bank accounts, securities/insurance and real estate when a block exceeds EUR 50,000 (and again when it grows by more than EUR 20,000). For most Americans this captures U.S. brokerage and retirement-type accounts. The former draconian consequences (imprescriptible gains, 150% fine, flat fines) were held contrary to EU law by the CJEU in C-788/19 and repealed by Ley 5/2022; general penalties of arts. 198–199 of the General Tax Law now apply. This is separate from U.S. FBAR/FATCA reporting.
Social security: U.S.–Spain totalization agreement. The U.S.–Spain social security agreement (signed 30 Sept 1986, in force 1 April 1988) assigns social-security coverage to one country, so you generally do not pay U.S. and Spanish contributions on the same work; it is separate from the income tax treaty (U.S. social security taxes are outside the Convention, Art. 2(1)(b)). Ask the system that covers you for a certificate of coverage before payroll starts.
Which treaty applies: the 1990 Convention as amended in 2019. The U.S.–Spain income tax Convention of 22 February 1990 (in force 21 November 1990) applies, as amended by the Protocol of 14 January 2013, in force since 27 November 2019. Residence tie-breaker: Art. 4(2) plus Protocol para. 5(a) for U.S. citizens and green-card holders; saving clause: Art. 1(3); employment: Art. 16 (183 days in any 12-month period); relief: Art. 24; mutual agreement: Art. 26.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) and Protocol para. 5(a) of the treaty applies: Convention between the United States of America and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed 22 February 1990), with Protocol; amended by the Protocol of 14 January 2013. The tests are applied in order — permanent home, center of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities. U.S. citizens remain taxable in the United States under the saving clause.

Terms you will come across in Spain

residencia fiscal: tax residence
núcleo principal de intereses económicos: main center of economic interests
ausencias esporádicas: sporadic absences that still count as days in Spain
régimen de impatriados (Ley Beckham): special regime for people moving to Spain to work
certificado de residencia fiscal: certificate of tax residence
Agencia Tributaria (AEAT): Spanish Tax Agency

Questions

I am a U.S. citizen — do I still pay U.S. tax if I live in Spain?

Yes. The United States taxes its citizens on worldwide income wherever they live, and the treaty keeps that right through the saving clause (Art. 1(3)). You file Form 1040 every year; double taxation is relieved mainly by the foreign tax credit (Form 1116) or the foreign earned income exclusion (Form 2555), plus the treaty's relief article (Art. 24).

Which treaty applies between the U.S. and Spain?

The Convention signed on 22 February 1990 (in force 21 November 1990), with the Protocol of 14 January 2013 in force since 27 November 2019. The tie-breaker is in Art. 4(2); under Art. 16(2) the 183 days are counted in any 12-month period.

What is the Beckham regime?

Under art. 93 LIRPF people who move to Spain for a job (including remote work), and were not Spanish residents in the previous five years, can be taxed under non-resident rules for the year of the move and the next five years: 24% on employment income up to EUR 600,000 and 47% above. It reduces Spanish tax only; a U.S. citizen still reports the income in the United States, and the treaty's residence article may then not treat you as a Spanish resident.

Sources

Legislation and official guidance

art. 9.1.a) Ley 35/2006 (LIRPF) — You are resident in Spain if you spend more than 183 days in Spain in the calendar year. Sporadic absences count as days in Spain unless you prove tax residence in another country (with a residence certificate).
AEAT, Manual práctico IRPF 2025 — Residencia habitual en territorio español — Days of stay = proven days + days between two proven presences + sporadic absences; the threshold is reached from day 184; intention is irrelevant.
art. 9.1.b) LIRPF — You are resident in Spain if the main nucleus or base of your activities or economic interests is in Spain, directly or indirectly. Any one criterion is enough.
art. 9.1, last paragraph, LIRPF — Rebuttable presumption: you are resident in Spain if your spouse (not legally separated) and dependent minor children habitually reside in Spain.
art. 13.1.c) TRLIRNR (Real Decreto Legislativo 5/2004) — Employment income is Spanish-source when it derives from work performed in Spain.
Protocol of 22 Feb 1990 to the U.S.–Spain Convention, para. 5(a) (on Art. 4(1)) — A U.S. citizen or a green-card holder is treated as a U.S. resident only if he or she has a substantial presence in the United States, or would be treated as a U.S. resident (and not of another country) under Art. 4(2)(a) and (b).
Art. 4(2) of the U.S.–Spain Convention (22 Feb 1990) — Dual-resident individual: (a) permanent home available; if a home in both, closer personal and economic relations (centre of vital interests); (b) if the centre of vital interests cannot be determined, or there is no permanent home in either State, habitual abode; (c) nationality; (d) if national of both or neither, mutual agreement.
Art. 1(3)–(4) of the U.S.–Spain Convention (saving clause) — Each State may tax its residents (as defined in Art. 4) and, by reason of citizenship, its citizens as if the Convention had not entered into force. Exceptions (Art. 1(4)): Art. 9(2), 20(4), 24 (relief), 25 (non-discrimination), 26 (mutual agreement); and Arts. 21, 22, 28 for persons who are neither nationals nor immigrants of that State.
Art. 24 of the U.S.–Spain Convention (relief from double taxation) — (1)(a) Spain credits U.S. tax on income the U.S. may tax on grounds other than citizenship, limited to the Spanish tax attributable to that income; (2) the U.S. credits Spanish income tax to its citizens and residents; (3) for a U.S. citizen resident in Spain, income the U.S. taxes only by reason of citizenship (Art. 1(3)) is deemed to arise in Spain to the extent necessary to avoid double taxation, provided the U.S. tax is never less than it would be for a non-citizen.
art. 80 LIRPF — Foreign income tax of an identical or analogous nature is credited, limited to the Spanish tax at the average effective rate on that income.
Art. 16(1)–(2) of the U.S.–Spain Convention (dependent personal services) — Salary for work performed in the other State may be taxed there, unless the employee is present there not more than 183 days in any twelve-month period, the employer is not resident there, and the pay is not borne by a permanent establishment or fixed base there.
art. 93 LIRPF (special regime for workers, professionals, entrepreneurs and investors who move to Spain — the «Beckham» regime), as amended with effect from 1 January 2023 by final provision 3.5 of Ley 28/2022 — Individuals who become Spanish tax residents because they move to Spain may elect to pay tax under the non-resident income tax (IRNR) rules for the year of the move and the following five years, if they were not resident in Spain in the five prior tax periods and the move results from, among others, an employment contract (including remote work performed exclusively by telematic means), becoming a director, or a qualifying entrepreneurial/highly qualified professional activity. All employment income earned while in the regime is deemed Spanish-source; other income is taxed only if Spanish-source; the base other than savings income is taxed at 24% up to EUR 600,000 and 47% above.
Art. 4(1) of the U.S.–Spain Convention — A resident is a person liable to tax by reason of domicile, residence or a similar criterion; the term excludes persons liable to tax only on income from sources in that State.
AEAT, Modelo 720 FAQ — «Sanciones y efectos» and «Frecuencia en la presentación» — Since Ley 5/2022 the general penalty regime of arts. 198–199 of the General Tax Law applies to Modelo 720. The return is required when the joint value of a block of foreign assets (accounts; securities/insurance; real estate) exceeds EUR 50,000 and must be filed again only if a block's value has risen by more than EUR 20,000 since the last return.
CJEU, judgment of 27 Jan 2022, Commission v Spain, C-788/19, ECLI:EU:C:2022:55 — Spain breached the free movement of capital by attaching to the foreign-asset information return (Modelo 720) the taxation of undeclared assets as unjustified gains with no practical limitation period, a proportional fine of 150% and flat-rate fines disproportionate to those for comparable domestic infringements.
Ley 5/2022, de 9 de marzo (BOE-A-2022-3712), final provision four (amends additional provision 18 of the General Tax Law) — Adapts the Modelo 720 regime to the CJEU judgment in C-788/19: the special penalties and the imputation of unjustified gains were removed; the filing obligation remains.
SSA, U.S. International Social Security Agreements — status table — Lists the U.S.–Spain Agreement on Social Security: signed 30 Sept 1986, entry into force 1 April 1988 (TIAS 12123).
Convention of 22 Feb 1990 (BOE núm. 306, 22 Dec 1990), in force 21 Nov 1990; amended by the Protocol of 14 Jan 2013 (BOE 23 Oct 2019, BOE-A-2019-15166), in force 27 Nov 2019 — Consolidated BOE text: last update published 23 Oct 2019, in force from 27 Nov 2019. The 2013 Protocol amended Arts. 1 (new paras. 5–6), 3, 5(3), 10–13, deleted Art. 14 and replaced Art. 17 (LOB); Arts. 4, 16 and 24 were not changed.
IRS — Spain tax treaty documents — IRS lists the 1990 treaty and Technical Explanation and the 2013 Protocol with its 2014 Technical Explanation.
Art. 4(2)(a) of the Convention — Resident of the State where a permanent home is available; if available in both, of the State with closer personal and economic relations (centre of vital interests).
Art. 4(2)(b) of the Convention — If the centre of vital interests cannot be determined, or there is no permanent home in either State — resident of the State where the individual habitually lives.
Art. 4(2)(c), (d) of the Convention — If habitual abode in both or neither — resident of the State of nationality; if national of both or neither — the competent authorities settle the case by mutual agreement.

Case law

Tribunal Económico-Administrativo Central (TEAC), doctrine, RG 00/04045/2020 (repeated in RG 00/04812/2020 of 25.04.2023), 2023-03-28 — Presence under art. 9.1.a LIRPF consists of proven days, «presumed» days between two proven presences and sporadic absences; a day counts in full with no minimum number of hours; the threshold is 184 days.
Tribunal Económico-Administrativo Central (TEAC), doctrine, RG 00/00146/2021 (repeated in RG 00/00133/2021 of 18.12.2023), 2024-02-22 — A residence certificate issued by another country does not oblige Spain to treat the person automatically as a non-resident, but shifts to the Spanish administration the burden of proving Spanish residence; without a certificate the burden is on the taxpayer.

Updated 2026-11-04. The result is for information only and is not tax or legal advice. Tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes. Consult a qualified adviser before making decisions.

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