The income tax return for foreigners, residents working abroad and foreign income

How to avoid double taxation of income?

If you work abroad and you have to file your income tax return in Spain, it is important to avoid double taxation, so you should check if the country where you work makes discounts on the salary earned and asks you to file the Spanish income tax return.

These agreements are understood as agreements signed between countries, it was agreed that each country would only receive what is declared in them and no other taxes would be paid for the same income, Spain has double taxation agreements with the following countries:

It is important to highlight that filing income tax in Spain when working abroad does not exempt you from paying other taxes in the country where you reside, in conclusion, if you receive any type of income from Spain, such as renting a house, it will have to be declared as a non-resident income tax.

How to File IRPF with Foreign Income

When filing your IRPF (Personal Income Tax) in Spain while earning income from abroad, you need to consider a few key points:

1. Check if a double taxation agreement exists between Spain and the country where you earn your income. This helps avoid paying taxes twice on the same earnings.
2. Article 7p exemption: If you’re a Spanish tax resident working abroad, you may be eligible for a tax exemption of up to €60,100 per year—but only if you meet certain conditions:
   • Your employer is not a Spanish resident company, or you work in one of its permanent establishments abroad.
   • The country where you work applies a tax similar to Spain’s IRPF.

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✅ If you meet these criteria, your foreign-earned income may be exempt from taxation in Spain.

If you don’t qualify for this exemption, you’ll still have to declare the income, but you might benefit from the Excess Regime or apply deductions to avoid double taxation.

How to File Your Tax Return from Abroad?

Are you living or working abroad and unsure how to handle your tax return in Spain? You’re not alone. This can be confusing, especially when you might be required to pay taxes in both countries.

Your tax obligations depend on your specific situation. Understanding your tax residency status, available exemptions, and international tax agreements is essential to filing your tax return correctly and avoiding double taxation.

How Do You Know If You’re a Tax Resident?

Before anything else, you need to determine whether you’re considered a tax resident in Spain. This is crucial, as it affects where and how you must pay taxes.

According to the Spanish Tax Agency (Agencia Tributaria), you’re a tax resident in Spain if:

• You spend more than 183 days per year in Spain.
• Your main economic interests or activities are located in Spain.
• Your spouse or dependent children live in Spain.

Even if you move to a tax haven, Spain may still consider you a tax resident during the year you change residence. Special rules also apply to diplomats and workers on international missions, who usually retain their Spanish tax status.

💡 If you don’t meet these criteria but earn income in Spain, you’ll be taxed as a non-resident under the Non-Resident Income Tax (IRNR). Non-residents only pay taxes on income sourced in Spain.

Income Exemption When Working Abroad

If you’re a Spanish tax resident but working abroad, good news: you may qualify for an income exemption of up to €60,100 per year on foreign-earned salary.

But here’s the catch—you must meet all of the following conditions:

1. The company you work for must not be based in Spain.
   If it is, your work must be carried out in a permanent establishment abroad (e.g. a branch office).
2. The country where you work must apply a tax similar to Spain’s IRPF (Personal Income Tax).

✅ If you meet these criteria, your foreign salary (up to €60,100) can be exempt from Spanish taxation.

Alternative Option: The Excess Regime

There’s another method called the Excess Regime—but it’s not compatible with the €60,100 exemption.

This regime allows you to exclude from taxation the extra compensation (known as “plus de desplazamiento”) you receive for working abroad—essentially, anything you earn above your normal salary in Spain.

❗You must choose one regime or the other, not both. Carefully evaluate which one benefits you most.

What If You’re a Cross-Border Worker?

Cross-border workers live in one country and work in another—common in regions close to national borders.

Each case varies depending on the bilateral agreements between Spain and its neighboring countries:

• Morocco: Income may be taxed in both countries, since the agreement lacks a clear exemption.
• France & Portugal: If you live in Spain and cross daily for work, you’ll pay tax only in Spain.
  • If you live in France or Portugal and work in Spain, you’ll declare your income in your country of residence.

🔍 Always check the specific tax treaty between Spain and the country where you work or live. It can save you from unnecessary payments—or legal headaches.

FAQs

Got questions? We’ve got the answers (no jargon, promise).

It depends. If you are a tax resident in Spain (meaning you spend more than 183 days a year here or your main economic interests are in Spain), you must declare your worldwide income, even if you live or work abroad.

If you spend more than 183 days in Spain or your main job is here, you are considered a tax resident and must declare all your global income. If not, you’ll pay tax only on your Spanish-sourced income, as a non-resident (and using a different form: Modelo 210).

Don’t worry—you usually won’t be taxed twice. Spain has double taxation treaties with many countries, so you can deduct taxes already paid abroad from your Spanish tax return.

The Tax Agency requests your tax residence in order to be able to contact you in case it is necessary. When residing abroad, you must register in the Census of taxpayers by filing Form 030. Once you have validated your situation with the Tax Agency, you can return to TaxDown and continue with your tax return.

Here you have the complete list of taxes in Spain that you must take into account as a foreigner:
– Income tax return (IRPF)
– VAT (Value Added Tax)
– Taxes for non-residents: IRNR
– Wealth tax (Impuesto sobre el patrimonio)
– Inheritance and gift tax
– Capital gains tax
– Tax on the purchase of a home
Remember that each of these taxes has its particularities and specific requirements, so it is important to be informed and comply with your tax obligations according to your personal and fiscal situation.

Preguntas frecuentes sobre las obligaciones fiscales de ciudadanos españoles en el extranjero

¿Tienes dudas sobre cómo declarar tus impuestos si vives o trabajas fuera de España? Aquí te resolvemos las preguntas más comunes de forma clara y sencilla.

¿Tengo que presentar la declaración de la renta si vivo fuera de España?

Depende de tu situación. Si eres residente fiscal en España (es decir, pasas más de 183 días al año aquí o tus principales intereses económicos están en España), debes declarar todos tus ingresos mundiales, aunque vivas o trabajes en el extranjero. Si no cumples estos requisitos, solo tributarás por los ingresos que obtengas en España como no residente.

¿Qué pasa si soy extranjero trabajando en España?

Si pasas más de 183 días en España o tu trabajo principal está aquí, se te considera residente fiscal y debes declarar todos tus ingresos globales. Si no es tu caso, solo pagarás impuestos sobre los ingresos que obtengas en España como no residente, utilizando el Modelo 210.

¿Tengo que pagar impuestos dos veces por mis ingresos en el extranjero?

Tranquilo, normalmente no tendrás que pagar dos veces. España tiene convenios para evitar la doble imposición con muchos países, lo que te permite deducir en tu declaración española los impuestos que ya hayas pagado en el extranjero. Es importante verificar si existe convenio con el país donde trabajas.

¿Puedo beneficiarme de alguna exención si trabajo en el extranjero?

Sí. Si eres residente fiscal español pero trabajas fuera, puedes aplicar una exención de hasta 60.100€ anuales en tu salario del extranjero, siempre que cumplas dos condiciones: que tu empleador no sea una empresa española (o trabajes en un establecimiento permanente en el extranjero) y que el país donde trabajas aplique un impuesto similar al IRPF español.

Si resido en el extranjero, ¿cómo puedo acreditar mi residencia fiscal?

La Agencia Tributaria necesita conocer tu residencia fiscal para poder contactarte si es necesario. Cuando resides en el extranjero, debes darte de alta en el Censo de obligados tributarios presentando el Modelo 030. Una vez validada tu situación con Hacienda, podrás continuar con tu declaración de la renta sin problemas.

¿Qué impuestos deben pagar los extranjeros en España?

Como extranjero en España, estos son los principales impuestos que debes tener en cuenta: el IRPF (Impuesto sobre la Renta de las Personas Físicas), el IVA, el IRNR (para no residentes), el Impuesto sobre el Patrimonio, el Impuesto de Sucesiones y Donaciones, el Impuesto sobre Ganancias Patrimoniales y los impuestos relacionados con la compra de vivienda. Cada uno tiene sus particularidades, por lo que es importante informarse bien según tu situación personal y fiscal.

¿Qué es un trabajador transfronterizo y cómo tributa?

Un trabajador transfronterizo es quien vive en un país y trabaja en otro, algo habitual en zonas cercanas a las fronteras. Tu tributación dependerá de los acuerdos bilaterales entre España y el país vecino. Por ejemplo, si vives en España y trabajas en Francia o Portugal cruzando a diario, solo tributarás en España. Si vives en Francia o Portugal y trabajas en España, declararás en tu país de residencia.

Wrap it up stress-free: sort out your international taxes with ease

Filing an income tax return as a foreigner in Spain or as a Spanish resident abroad can be tricky. Understanding your tax residency, avoiding double taxation, and applying the right exemptions is key to staying compliant and not overpaying.

At TaxDown, we make it simple. We guide you through every step so you can meet your obligations without stress or surprises. Our team reviews your case and helps you claim every tax benefit you’re entitled to.

👉 Start for free at app.taxdown.es and forget about international tax headaches.