Income tax return for residents in Spain working abroad

Are you living in Spain but working abroad? You might be wondering where to declare your income—and if you’re at risk of paying tax twice.

If you are considered a tax resident in Spain (meaning you spend more than 183 days a year here), you’re required to file your income tax return in Spain, even if your salary comes from another country.

This situation can lead to double taxation, but don’t worry—Spain has agreements to help avoid it. In this article, we explain where to file, what rules apply, and how to make sure you don’t overpay.

Where Should Spanish Residents Working Abroad File Their Tax Return?

If you live in Spain but work abroad, and you meet the conditions set by the Spanish Tax Agency, you are considered a tax resident and must file your income tax return in Spain.

✅ You’re a tax resident if:

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

In this case, even if you work abroad, you’re still taxed under IRPF (Personal Income Tax) and must declare your worldwide income in Spain.

⚠️ Double Taxation Risk

If you’re paying taxes abroad too, you may face double taxation. But Spain has treaties with many countries that let you deduct taxes paid abroad, so you don’t pay twice on the same income.

💼 What if You’re Not a Resident?

If your tax residence is abroad but you earn income from Spain (e.g. renting a property), you’ll need to file under the Non-Resident Income Tax (Modelo 210), not IRPF.

💡 Knowing your tax status is key to filing correctly—and not paying more than you should.

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What is double taxation?

Double taxation treaties are agreements between countries that define how income should be taxed when earned across borders. Their goal? To prevent you from paying tax twice on the same income.

Double taxation happens when:

1. The country where you work withholds taxes from your salary
2. And Spain, as your tax residence, requires you to declare that same income

Thanks to these treaties, each country gets its fair share—and you don’t overpay.

✅ Spain has agreements with all EU countries, almost all of South America, and many others.

If you work in a country without a treaty, be aware: you may have to pay tax in both places, since each country sets its own tax rules.

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How Do Frontier Workers File Their Tax Return in Spain?

Frontier workers are people who live in one country and work in another, usually commuting daily. This is common in border regions, and Spain has specific agreements with neighboring countries to simplify tax obligations.

🇫🇷🇵🇹 Agreements with France and Portugal:

• If you live in Spain and work in France or Portugal → you declare in Spain only.
• If you live in France or Portugal and work in Spain → you declare in your country of residence.

✅ These agreements ensure you only pay taxes in your home country, avoiding double taxation.

🇲🇦 What About Morocco?

In the case of Morocco, the rules are different. Spanish residents working there may have to declare income in both countries, depending on how the treaty is applied.

How Do Non-Residents File Taxes in Spain?

If you’re not a tax resident in Spain but earn income from Spanish sources, you must declare it under the Non-Resident Income Tax (IRNR). There are two scenarios:

1. Without Permanent Establishment

• You’re taxed only on isolated income earned in Spain.
• Inheritances and gifts are excluded from this rule.

2. With Permanent Establishment

• You’re taxed on all income linked to your activity in Spain, regardless of where it was generated.

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Exemptions for work abroad

Article 7p of the Personal Income Tax Law provides a valuable exemption for Spanish tax residents who work abroad under certain conditions. Here’s what you need to know:

• You can exempt up to €60,100 per year from IRPF, depending on the number of days worked outside Spain.
• To apply this exemption, you must gather documentation that proves your situation abroad. Required documents include:
• Proof of travel, description of the work performed, identification of the foreign company you worked for, and a detailed calculation of exempt salary amounts.
• Eligibility requires that the work is done physically abroad, for a company not based in Spain, and in a country with a tax system similar to the Spanish IRPF.

👉 Learn more about how to apply this exemption and what documentation you need in our full guide: 7p Article IRPF Exemption.

What is the favorite reality show of Spanish residents working abroad? «Survivors: Tax Edition»

What Is Non-Resident Income Tax?

Non-Resident Income Tax (IRNR) is a Spanish tax applied to income earned within Spain by individuals or companies who are not tax residents.

This tax applies when the following conditions are met:

• The person or entity is not a tax resident in Spain.
• They earn income in Spain, either in cash or in kind, that is subject to Spanish taxation.
• This includes non-resident individuals receiving rental income from Spanish real estate.
• The tax return must be filed using Form 210.

Make It Easy with TaxDown

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