DoubleTaxationUnited States – Spain tax treaty: residence, 183 days, rates
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
- Signed: 1990-02-22
- In force since: 1990-11-21
- Official text
If both countries treat you as resident
- 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). Protocol of 22 Feb 1990 to the U.S.–Spain Convention, para. 5(a) (on Art. 4(1))
- 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)(a) 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)(b) 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. Art. 4(2)(c), (d) of the Convention
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in any 12-month period; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 16(2) |
| Self-employment, business, services | Country of residence; the other country only taxes profits of a permanent establishment (fixed base) there. | Art. 7, Art. 15 |
| Pension | Only the country of residence. | Art. 20(1)(a) |
| State pension (social security) | The source country may tax; the country of residence relieves double taxation. | Art. 20(1)(a) |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 21 |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. 21 |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6(1) |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 10(2)(b) |
| Interest (deposits, bonds, loans) | Only the country of residence. | Art. 11(1) |
| Royalties (copyright, licences) | Only the country of residence. | Art. 12(1) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly (over 50%) from real estate: the same. Other property, including shares: only the country of residence. | Art. 13 |
| Other income | Only the country of residence. | Art. 23(1) |
How double taxation is relieved
- Spain: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24(1)
- United States: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 24(2)
Data checked: 2026-11-10. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.