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A person's liability to Spanish tax is determined by their residence status for taxation purposes and their source of income (1.1.1).

Spain has entered into double taxation treaties with more than 70 countries to prevent double taxation and allow cooperation between Spain and foreign tax authorities in enforcing their respective tax laws. A new treaty with Paraguay enters into force on 14 October 2024.

Some of the articles in the treaty with Russia have been suspended (Gov.ru). In June 2024, Spain acknowledged the effective denunciation of the Spain-USSR treaty, by the Kyrgyz Republic in September 2021. The treaty remained in force with respect to each successor state of the USSR following its dissolution until denounced or terminated.

Tax residency conflicts

An individual may fulfil the criteria to be considered tax resident in two countries following the local legislation of those countries. In such situations, the double taxation agreement signed by the two countries provides the criteria to prevent a person being considered resident for tax purposes in both countries.

Although, the criteria are not the equal in all the