Double taxation between Russia and Spain: how it works

What double taxation is and where it comes from

Double taxation arises when two states tax the same income of the same person. For Russians in Spain, three situations are typical. First: you are a Spanish tax resident and receive income from Russia (salary, rent, interest, dividends, sale of property). Second: you are resident in both Spain and Russia at the same time, because the two countries use different criteria. Third: you are not resident in Spain but have property or earnings here.

A Spanish resident is taxed under IRPF on all income, wherever it arises and whichever country the payer is in (Article 2 of the LIRPF). Under Article 9, you become resident if you spend more than 183 days a year in Spain or if your main centre of economic interests is here; there is also a family presumption [6]. A non-resident pays tax only on income obtained in Spain [13]. Russia uses a different residence test, so in some periods a person may be resident in both countries. The criteria are explained in tax residence in Spain and taxes for residents and non-residents.

Double taxation between Russia and Spain: what the Convention says

The 1998 Convention does three things: it determines who counts as resident when a person is resident in both countries, allocates the right to tax different types of income and sets out the method for eliminating double taxation [1]. For dual residence, Article 4 provides a sequence: permanent home; if there is a home in both countries, the centre of vital interests; then habitual abode; then nationality; if that does not settle it either, the authorities of the two countries reach an agreement between themselves [1].

For employment, Article 15 adds an important qualification: if the work is performed in the other country, that country may tax the pay. The exception applies when three conditions are met: the person is there for no more than 183 days in any 12-month period, the pay comes from an employer who is not resident in that country, and the cost is not borne by a permanent establishment [1]. This is the text of the treaty. We have not found how it is applied today to remote work by digital nomads.

Status of the Convention as of 2 October 2026: what is officially confirmed

The picture is twofold, and we are not smoothing over the discrepancy.

• Russia. Presidential Decree No. 585 of 8 August 2023 suspends, from 8 August 2023 until the violations of Russian interests are remedied, Articles 5-22 and 24 of the Convention and points II-VIII of the Protocol. This is stated in the information notice of the Russian Ministry of Finance [2].
• Spain. The AEAT page listing treaties (updated 10.04.2025) names the 1998 Convention without any note of suspension [3]. The AEAT guide for residents with Russian income (updated 08.04.2026) explains how Articles 6, 10, 11, 13, 18 and 19 apply, without reservations [4]. The table of limits for non-residents (AEAT Manual, 02.10.2026) gives for Russia limits of 5, 10 and 15% on dividends and 5% on interest and royalties [5]. The text of the Convention on the website of the Spanish Ministry of Finance is shown as modified by the multilateral instrument (MLI) and does not mention the suspension either [10].
• Termination. The Convention remains in force until one of the parties terminates it (Article 29) [1]. We have not found any notice of termination.

Two conclusions follow. The Convention formally exists and is applied on the Spanish side. Russia does not apply some of its articles. How this affects your income depends on the type of income and on what the Russian tax agent and the Spanish tax inspectorate do. We have not found any official Spanish guidance on the suspension.

How Spain eliminates double taxation: the article 80 deduction

If a resident’s income includes income obtained and taxed in a foreign state, the lower of two amounts is deducted from the tax [6][7]:

1. the tax actually paid abroad under a tax identical or similar to IRPF or IRNR;
2. the result of applying the average effective rate to the part of the base taxed abroad. The average rate is the total net tax liability divided by the tax base, and it is calculated separately for general income and savings income.

A hypothetical example of the mechanics, not a forecast. Of €10,000 of income taxed in both countries, at an average rate of 25%, the Spanish tax on that part is €2,500. If €1,300 was paid in Russia, the deduction is €1,300. If €3,000 was paid, the deduction is limited to €2,500, and the rest of the foreign tax is not credited under Article 80. Article 23.1 of the Convention repeats this rule: a deduction equal to the tax actually paid in Russia, but no more than the part of the Spanish tax attributable to that income [1].

In some cases the Convention exempts the income in Spain, but with progression: the exempt amount is taken into account when calculating the tax on the remaining income (Article 23.1.c). The AEAT gives an example for government pensions [1][4].

A resident entitled to the double taxation deduction must file a return regardless of the amount of income (Article 96.4 of the LIRPF) [6]. Keep the proof of foreign tax together with the return. In practice: how to prepare modelo 100 and IRPF rates and deductions.

Tax residence certificate and mutual agreement procedure

You can prove Spanish residence to foreign authorities with a tax residence certificate. The AEAT issues it if its data show that you are resident in Spain [11]. For a deduction in Russia and for applying the treaty on the Russian side, the requirements are set by Russian law: discuss this with a Russian tax adviser.

If you believe that the two states have taxed income contrary to the Convention, Article 25 allows you to apply to the authority of your country of residence. The request must be submitted within three years of the first notification of the action resulting in such taxation. The authority tries to reach an agreement with the authority of the other country [1]. We have not found in official sources how this procedure currently works between Russia and Spain.

Ley Beckham and the Convention: what changes

People under the regime of Article 93 of Ley 35/2006 are not considered residents for the purposes of double taxation treaties, because they are taxed only on income from Spain (AEAT Manual) [8]. All pay for work during the regime is treated as obtained in Spain. Instead of the Article 80 deduction, such income is subject to a separate deduction for international double taxation, limited to 30% of the part of the tax attributable to the relevant income (Article 114.2.b of the Reglamento IRPF) [9]. Conditions of the regime: the Beckham law for digital nomads.

Steps: from status to tax return

1. Determine your tax residence in each country for each year. If you are resident in both, see Article 4 of the Convention [1].
2. Sort your income by type: salary, self-employment, rent, dividends, interest, capital gains, pensions.
3. Find the article of the Convention for each type and check its status: whether Russia has suspended it and how the tax agent in Russia applies it [2].
4. Collect proof of taxes paid in Russia (documents from the tax agent or the tax service).
5. Claim the deduction in modelo 100 under Article 80 of the LIRPF and file the return if you are entitled to it [6].
6. In disputes over residence or taxation contrary to the treaty, consider the procedure under Article 25 [1].

Belarus, Kazakhstan and other CIS countries

This does not work automatically for other countries. The list of treaties on the AEAT website has separate pages for Belarus, Kazakhstan, Armenia, Azerbaijan, Georgia, Moldova and Uzbekistan, and entries on treaties with former Soviet republics [12]. The terms of each treaty are checked separately; they have their own residence criteria and rates. We do not cover them in this article.

Common mistakes

• Assuming that Russian tax will be taken into account in Spain automatically. The deduction must be claimed in the return and supported by documents [6].
• Assuming that the deduction will offset all the foreign tax. It is limited by the average rate in Spain [7].
• Relying on the reduced rates of Articles 10 and 11 as guaranteed without checking how the tax agent in Russia applies them after the suspension [2].
• Treating the suspension as part of a termination. The Convention remains in force as long as no one has terminated it [1].
• Confusing the treaty with the Beckham regime: people under the regime are not considered residents for treaty purposes [8].
• Forgetting that a resident claiming the deduction must file a return [6].
• Assuming that the treaty decides residence “by passport”: what counts is the home, the centre of interests, habitual abode, and only then nationality [1].

When you need an individual review

A review is almost always needed when you have income from Russia, because the answer depends on the type of income, your status in both countries and the practice of the tax agent. This applies especially to dividends, interest, rent from Russian property, sale of property and pensions. We do not offer tax schemes or ways to reduce tax. We explain how the rules work.

How we can help

The ReloVictory team in Barcelona helps gather documents, draw up a timeline of your residence and a list of income by country, and prepare questions for a tax adviser in Spain and in Russia. We do not give tax opinions. First consultation: 15 minutes free; full consultation: €121 for 45 minutes. Book: consultation. Service page: digital nomad residence permit; DNV application procedure: route card; general relocation plan: residence permit in Barcelona.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.