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Convenio de doble imposición (double taxation treaty, CDI)

A convenio de doble imposición (CDI) is a bilateral treaty between Spain and another country that allocates the right to tax each type of income, so you do not pay twice on the same money. Spain has an extensive treaty network, and where a treaty and domestic law conflict, the treaty prevails.

Relief comes in two forms: exemption (the income is taxed in only one of the two countries) or credit (it is taxed in both, but one lets you deduct the tax paid in the other). Applying a treaty usually requires a certificate of tax residency issued by the relevant country.

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Residencia fiscal (tax residency in Spain)

Certificado de residencia fiscal (tax residency certificate)

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