Treaties on taxation and SS between the U.S.A. and Spain.

Apr 28, 2023 | AEAT, FATCA, IRS - Internal Revenue Service, Spain | 0 comments

All U.S. and Spanish Treaties to Avoid Double Taxation

What is all about treaties or other agreements that regulate taxation.

In this document we have tried to gather all the treaties and agreements that Spain has signed with different countries or entities that may affect taxation both in Spain and in the U.S.A., to offer answers to the different tax aspects resulting from globalization and business relocation.

Double taxation is not an easy task, and anybody should use professional advice to apply it correctly in all cases.

Therefore, a very important aspect is to establish the tax residence of an individual, we suppose he lives in Spain, even if he has U.S.A. nationality or dual nationality. (U.S.A. and Spain). It is important to emphasize that, although they may be related in this document, we are NOT referring to the figure of “residence” from the immigration point of view: The basic principle of tax residence in Spain, as it is explained later, is to live 183 days in Spain in the same calendar year, independently of the VISA or immigration status that an individual might have.

Given this scenario, it is essential that we review certain aspects of the Double Taxation Agreement Model followed by most treaties and specifically the treaty between the U.S.A. and Spain and its attached elements.

Treaties and agreements considered.

You can find links to the following documents on the online .pdf

  1. Convention between Spain and the U.S.A. to avoid double taxation. Signed on February 22, 1990. EN ES
    1. Protocol. Amending the Convention between U.S.A. and Spain. Signed January 14, 2013
    2. Technical explanation of the protocol. Signed January 14, 2013
  2. Agreement Between the United States of America and the Kingdom of Spain to Improve International Tax Compliance and to Implement FATCA, signed on May 14, 2013
  3. Agreement on Friendship, Defense and Cooperation Between the U.S.A. and Spain. States Party to the North Atlantic Treaty, signed April 4, 1949. Article 45.2
    1. Protocol To the Agreement on Friendship, Defense and Cooperation Signed July 2, 1982.
  4. Agreement Between the United States and Spain on Social Security, effective April 1, 1988. Social security regime the Officials of the European Union.
  5. Staff Regulations of the European Union. Agreement
  6. Agreement between the parties to the North Atlantic Treaty (NATO) regarding the Status of their forces. Signed June 19, 1950. Updated Oct. 14, 2009. 15:46. Article X
  7. Provisional application of the Co-financing Framework Agreement between the Kingdom of Spain and the International Bank for Reconstruction and Development and the International Development Association, signed in Washington on January 23rd, 2019.
  8. Agreement with the United Nations UN. Instrument of Accession of Spain to the Convention on Privileges and Immunities of the United Nations, approved by the General Assembly of the United Nations on February 13, 1946. BOE 282 Nov. 25, 1974 ­- BOE 249 Oct. 17, 1974.

If you would like to read the agreement and a short explanation where it can be applied, please do not hesitate to download the WhitePaper on this issue.

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