Double taxation treaties in Spain: a practical guide for autónomos
Last updated: 2026-05-26
If you live in Spain and receive income from abroad — or the other way around — convenios para evitar la doble imposición (CDI, double taxation treaties) are your main legal tool to avoid paying tax twice on the same income. This guide explains how they work, what they cover, and how to apply them in practice.
What are convenios de doble imposición?
A convenio de doble imposición (also referred to as CDI or SOIDN in Russian-language sources) is a bilateral treaty between two countries. Its main purpose is to distribute taxing rights over different types of income so that you do not pay tax on the same earnings in both jurisdictions.
The vast majority of these treaties follow the OECD Model Tax Convention (Organisation for Economic Co-operation and Development), a reference document of approximately 25 pages with over 600 pages of commentaries. There is also a UN Model, more favourable for developing countries, but Spain uses the OECD version as the basis for negotiating its treaties.
Today there are over 3,000 double taxation treaties worldwide. Spain has around 100 CDIs in force (103 signed, 99 in force as of 2024).
Why do they matter?
If you are an autónomo with tax obligations in Spain and simultaneously receive income from another country — dividends, employment income, royalties, pensions — without a CDI you could end up paying full taxes in both countries.
CDIs resolve this in two ways:
- Exemption method: the country of residence excludes income already taxed at source.
- Credit method: the country of residence taxes all income but deducts the tax already paid in the other country.
Spain mainly applies the credit method through the international double taxation deduction in the Modelo 100 (annual income tax return).
Legal hierarchy: CDIs prevail over domestic law
A fundamental point: CDIs have international treaty status. Article 96 of the Spanish Constitution establishes that validly ratified international treaties form part of the domestic legal order and prevail over national legislation.
This means that if Spanish law taxes a type of income at 24% but the CDI with your country limits taxation to 15%, the CDI applies.
But there is an equally important rule: a CDI never creates new taxes. If a type of income is exempt under a country's domestic law, the treaty cannot force that country to tax it. CDIs only limit or redistribute taxation that already exists.
Structure of a typical CDI
All CDIs based on the OECD Model share a similar structure. Knowing it helps you read any treaty:
Chapter I — Scope (Arts. 1-2): who the treaty covers (residents of the contracting states) and which taxes it applies to (generally income and capital taxes, but not Seguridad Social contributions).
Chapter II — Definitions (Arts. 3-5): key terms like "resident", "permanent establishment" (establecimiento permanente), and general definitions. The permanent establishment definition (Art. 5) is especially relevant for autónomos working remotely: an employee working permanently from home in Spain for a foreign company may create a permanent establishment of that company in Spanish territory.
Chapter III — Taxation of income (Arts. 6-21): the heart of the treaty. Each article regulates a different type of income and determines which country may tax it.
Chapter IV — Taxation of capital (Art. 22).
Chapter V — Methods for elimination of double taxation (Art. 23): exemption or credit.
Chapter VI — Special provisions (Arts. 24-29): non-discrimination, mutual agreement procedure, exchange of information (Art. 26, increasingly relevant with CRS), assistance in collection, and entitlement to benefits (Art. 29, added in the 2017 OECD Model update with LOB and PPT provisions).
Chapter VII — Final provisions: entry into force and termination.
Tie-breaker rules for tax residency (Art. 4)
When two countries claim you as a tax resident — common when you have recently moved to Spain — the CDI provides a mechanism to resolve the conflict. These are the tie-breaker rules, set out in Article 4 of the OECD Model. They are applied in strict order: once a rule resolves the case, the remaining ones are not evaluated.
Permanent home: in which country do you have a home available to you on a continuous basis? It does not matter whether you own or rent it; what matters is that you can access it at any time. A hotel or short-term Airbnb usually does not count, but a long-term rental does.
Centre of vital interests: if you have a permanent home in both countries (or neither), the analysis turns to where your closest personal and economic ties are: family, professional activity, social relationships, assets.
Habitual abode: if the centre of vital interests test is also inconclusive, the test looks at which country you spend more time in on a regular basis.
Nationality: if even the habitual abode test does not resolve the conflict, tax residency is assigned to the country of which you are a national.
Mutual agreement: in the extreme case where nothing works (e.g., dual nationality of both states), the two countries negotiate an individual solution.
For a deeper look at Spanish tax residency criteria and how they interact with CDIs, see our guide on tax residency in Spain.
Income types and how they are taxed under the CDI
The CDI dedicates specific articles to each income type. The most relevant for autónomos and expats:
Employment income (Art. 15)
As a general rule, salaries are taxed in the country where the employment is exercised. If you physically work in Spain for a foreign company, Spain can tax that salary. There is an important exception (the 183-day rule): if you are present for fewer than 183 days, your employer is not a Spanish resident, and the costs are not borne by a permanent establishment in Spain, the salary is only taxed in your country of residence.
Dividends (Art. 10)
Taxed in the country of residence of the recipient, but the source country may withhold a limited percentage (usually 15% or less depending on the specific treaty).
Interest (Art. 11)
Similar to dividends: primary taxation in the country of residence, with limited withholding at source (typically 10-15%).
Royalties (Art. 12)
Under the OECD Model, royalties are taxed only in the country of residence. However, many of Spain's treaties modify this rule and allow a limited withholding at source.
Capital gains (Art. 13)
Taxation depends on the type of asset. Real estate sales are taxed in the country where the property is located. Shares are generally taxed in the seller's country of residence.
Pensions (Art. 18)
Private pensions are normally taxed only in the country of residence. Government pensions (Art. 19) are usually taxed in the paying state — an important nuance for retirees moving to Spain.
Business profits (Art. 7)
An autónomo's business profits are taxed only in the country of residence, unless the activity is carried out through a permanent establishment in the other country. This distinction is crucial for those working remotely from Spain for foreign clients.
Spain's treaty network
Spain has CDIs with more than 100 countries. The most relevant for the expat audience:
| Country | In force since | Notes |
|---|---|---|
| Germany | 2012 | Replaces the 1966 treaty |
| United Kingdom | 2014 | Remains in force post-Brexit |
| France | 1997 | |
| United States | 1990 | |
| Russia | 2000 | Subject to revisions due to geopolitical context |
| Ukraine | 1985 (as USSR) | Treaty inherited from the Soviet era; new CDI signed in 2020, pending ratification |
| Poland | 1982 / modified by MLI | |
| Sweden | 1976 | |
| Italy | 1980 |
The full list and treaty texts are available on the AEAT treaties page.
How to claim CDI benefits in practice
1. Obtain the certificado de residencia fiscal
If you need to prove your Spanish tax residency to another country, request a certificado de residencia fiscal from the AEAT through the Sede Electrónica. It is free and can be obtained with a digital certificate or Cl@ve.
If instead you need to prove your residency in another country to the AEAT, request the equivalent certificate from that country's tax authority. Important: the certificate must explicitly state that it is issued for the purposes of the convenio de doble imposición with Spain.
2. Apply the deduction in your tax return
In the Modelo 100, the international double taxation deduction is applied to offset taxes paid abroad, up to the amount of Spanish tax that would correspond to that same income.
3. Keep your documentation
Retain proof of taxes paid abroad, tax residency certificates, and any relevant documentation for at least 4 years (the statute of limitations in Spain).
Interaction with Ley Beckham
Ley Beckham (the special impatriate regime, Art. 93 LIRPF) allows workers who relocate to Spain to be taxed under the Impuesto sobre la Renta de no Residentes (IRNR) at a flat rate of 24% on the first 600,000 EUR of employment income (47% above that threshold) for 6 tax years.
This has a direct consequence for CDIs: according to binding ruling V2918-17 from the Dirección General de Tributos, taxpayers under the Beckham regime can obtain a Spanish tax residency certificate, but that certificate is not valid for the purposes of double taxation treaties.
The reason is that the Beckham regime is not a "standard" tax regime — it taxes under IRNR rules, which are not within the scope of CDIs. In practice, this means a Beckham beneficiary cannot use a CDI to avoid withholding taxes at source in another country, nor apply the double taxation deduction.
This makes it essential to carefully evaluate whether the Beckham regime is worthwhile compared to the general regime, especially if you have significant foreign income. More information in our Ley Beckham guide.
Official sources
- Double taxation treaties signed by Spain — AEAT
- CDI list by country — Ministry of Finance
- OECD Model Tax Convention 2017 — OECD
- Art. 96 Spanish Constitution — international treaties — BOE
- Special impatriate regime (Ley Beckham) — AEAT
- Tax residency certificate — AEAT
References and official resources
- Spain's double taxation treaties — AEAT
- OECD Model Tax Convention (condensed version)
- Certificado de residencia fiscal — Sede Electrónica AEAT
- Ley 35/2006, of 28 November, on IRPF — Arts. 80 (international double taxation deduction) and 93 (impatriate regime)
- Spanish Constitution, Art. 96 — international treaties as part of the domestic legal order
FAQ
What is a convenio de doble imposición?
A convenio de doble imposición (CDI, or double taxation treaty) is a bilateral agreement between two countries that prevents the same income from being taxed twice. Spain has around 100 CDIs in force, most based on the OECD Model Tax Convention.
Do treaties override Spanish domestic law?
Yes. Ratified international treaties have a higher legal standing than domestic law under Article 96 of the Spanish Constitution. However, a CDI never creates new taxes — it only limits or redistributes existing taxing rights between the two countries.
How is tax residency determined when two countries claim me?
Article 4 of the CDI provides tie-breaker rules applied in order: permanent home, centre of vital interests, habitual abode, nationality. If none resolves the conflict, the two states negotiate a mutual agreement.
How do I claim CDI benefits in Spain?
You need a certificado de residencia fiscal (tax residency certificate) from your other country's tax authority, issued specifically for treaty purposes. Present it to the AEAT with your Modelo 100 income tax return to apply the international double taxation deduction.
Can Ley Beckham beneficiaries use double taxation treaties?
Not directly. According to binding ruling V2918-17, taxpayers under the Beckham regime can obtain a Spanish tax residency certificate, but it cannot be used for CDI purposes because they are taxed under IRNR (non-resident income tax) rules.
Are Seguridad Social contributions covered by CDIs?
No. Social security contributions are not considered income taxes and fall outside the scope of double taxation treaties. Social security coordination is governed by separate bilateral agreements or EU regulations.