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If you have received income outside of Spain, you must declare it if you are a tax resident in Spain, including:

• Salaries or fees from work performed abroad.
• Income as a self-employed professional registered abroad.
• Rental income or proceeds from the sale of property located abroad.
• Dividends, interest, or investment gains from foreign countries or bank accounts.

Key considerations:

• Application of double taxation treaties: Spain has agreements with many countries to prevent being taxed on the same income twice. You may claim a credit for taxes already paid abroad.
• Types of income: Income should be classified as employment income, rental income, investment income, etc., according to its origin.

Proper classification allows Hacienda to calculate your tax liability correctly and apply any deductions or reductions you are entitled to. It is important to keep all documentation, such as withholding certificates, to justify foreign income and taxes paid.

Some foreign income may be exempt from Spanish taxation. You can check which income qualifies and the requirements in our FAQ section on Double Taxation and Tax Residency.