DoubleTaxationSingapore – Spain tax treaty: residence, 183 days, rates
Agreement between the Republic of Singapore and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed at Singapore on 13 April 2011), with Protocol, as modified by the MLI
- Signed: 13/04/2011
- In force since: 02/02/2012
- Official text
If both countries treat you as resident
- A dual-resident individual is deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests). Art. 4(2)(a) of the Singapore–Spain Agreement
- If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident only of the State in which he has an habitual abode. Art. 4(2)(b) of the Singapore–Spain Agreement
- If he has an habitual abode in both States or in neither, he is deemed to be a resident only of the State of which he is a national (c); in any other case the competent authorities settle the question by mutual agreement (d). Art. 4(2)(c), (d) of the Singapore–Spain Agreement
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. 14(2) |
| Self-employment, business, services | Country of residence; the other country only taxes profits of a permanent establishment (fixed base) there. | Art. 7 |
| Pension | Only the country of residence. | Art. 17 |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 18(1)-(2) |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. 18(1)-(2) |
| 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 5%; the country of residence relieves double taxation. | Art. 10(2)(a)(ii) |
| Interest (deposits, bonds, loans) | Source country: at most 5%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 11(2) |
| Royalties (copyright, licences) | Source country: at most 5%; the country of residence relieves double taxation. | Art. 12(2) |
| 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. 20(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. 21(1)
- Singapore: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 21(2)
Data checked: 10/11/2026. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.