Income Tax Return for Residents in Spain Working Abroad

Updated on:

October 21, 2026

TL;DR

If you're a tax resident in Spain but work abroad, you must declare your worldwide income here. We explain how to avoid double taxation, which treaties protect you and how to apply the Article 7p exemption so you don't overpay.

If you are considered a tax resident in Spain, you're required to file your income tax return in Spain, even if your salary comes from another country.

Table of contents:

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

These residence criteria are set out by the Spanish Tax Agency.

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:

The country where you work withholds taxes from your salary
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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If you spend more than 183 days a year in Spain, you need it. We prepare it and file it for you.

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.

The Spanish Tax Agency confirms that frontier workers are taxed only in their country of residence on this employment income.

✅ 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, since the treaty contains no special frontier-worker clause, as noted by the Spanish Tax Agency.

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.

These two scenarios are defined by the Spanish Tax Agency.

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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, as established by the Spanish Tax Agency.
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.

The Spanish Tax Agency specifies that the country must apply a tax identical or analogous to IRPF and must not be classified as a tax haven; this is deemed met when a double taxation treaty with an exchange-of-information clause is in force.

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

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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.

Frequently asked questions

Where should I file my income tax return if I live in Spain but work abroad?

As a tax resident in Spain (more than 183 days a year, family living here or main economic interests in the country), you must file your income tax return in Spain through IRPF, even if your salary comes from another country. You'll be taxed on your worldwide income, including the employment income you earned abroad during the tax year.

What is double taxation and how can I avoid it?

Double taxation happens when you're taxed on the same income in two countries: the one where you earn it and the one where you're tax resident. To avoid it, Spain has tax treaties with virtually all of the EU and most of Latin America. Spanish law lets you deduct the tax paid abroad on that income if it's similar to IRPF, up to the result of applying your average Spanish tax rate to that income, even when no treaty applies.

Can I benefit from any exemption if I work abroad?

Yes. Article 7p of the IRPF Law exempts the pay for work done physically abroad, counted by the days you spend abroad and capped at €60,100 a year. The work must be done for a company or entity that isn't resident in Spain or for a permanent establishment abroad, in a country that applies a tax similar to Spain's IRPF and isn't a tax haven. If that entity is related to your employer, for example a company in the same group, the work must give that entity an actual or potential advantage. It's essential to document your stay with proof of travel, a description of the work done and identification of the foreign entity.

What happens if I'm a frontier worker with France or Portugal?

Under Spain's treaties with France and Portugal, frontier workers are taxed on their salary only in their country of residence. With Portugal, this applies if you work in one country, have your main home in the other and normally return there every day. With France, you must prove frontier worker status with the frontier document agreed by both countries. Otherwise the country where you work may also tax your salary.

Make It Easy with TaxDown

If you’re living in Spain but working abroad—or earning income from another country—TaxDown simplifies your tax return from start to finish. Our platform helps you understand what applies to your situation, apply exemptions correctly, and avoid overpaying. With step-by-step guidance and expert support, you’ll save time, avoid mistakes, and get peace of mind.

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TaxDown Team

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TaxDown is the Spanish platform that helps you file your income tax return easily, quickly and with maximum savings. It's a social collaborator of the Agencia Tributaria (Spanish Tax Agency) and has more than 300 expert tax advisors who review every return.