Taxes

Spain — Tax: Double Tax Treaties

Spain has signed over 90 bilateral double taxation agreements (Convenios de Doble Imposición) covering most major economies, including the US, UK, Germany, France, and most of Latin America. These treaties generally allocate taxing rights between Spain and the treaty partner and provide relief from double taxation via exemption or foreign tax credit methods, following the OECD Model Tax Convention structure. Spain has also adopted the OECD's Multilateral Convention (MLI) to implement BEPS-related treaty measures across its network. The full country-by-country list and treaty texts are published by the Agencia Tributaria.

Agencia Tributaria (AEAT) · Last verified 2026-07-18

Key Facts

  • Spain has over 90 double tax treaties in force, covering most major global economies.
  • Treaties follow the OECD Model Tax Convention, allocating taxing rights and relieving double taxation via exemption or foreign tax credit.
  • Spain has adopted the OECD Multilateral Convention (MLI) to apply BEPS measures across its treaty network.
  • The full treaty list and texts are published by Agencia Tributaria's international taxation portal.

Common Mistakes

  • Assuming a treaty automatically eliminates double taxation without filing the required tax-residency certificate or claim with AEAT.

Related Topics

tax-residencyincome-tax
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