Which countries have a double taxation agreement with Spain?

Spain has double taxation agreements (DTAs) with over 100 countries — including all the most relevant states for property owners. The most important DTAs in the Modelo 210 context: Germany, Austria, Switzerland, the United Kingdom, the United States, the Netherlands, France, Belgium, Sweden, Norway, Denmark, Finland, Canada, Australia, Mexico, Argentina, Colombia, Chile, Brazil and Italy. All of these agreements contain provisions on property income. The central point for property owners: most DTAs assign Spain the right to tax income from property located on its territory — either exclusively or with priority. The DTA typically avoids double taxation through crediting or national relief mechanisms in the country of residence. The Spanish filing obligation for property income generally remains. The owner does not pay twice, but must file returns in both countries. A critical distinction: a DTA does not generally exempt the owner from the filing obligation in Spain. It determines which country has the taxing right and how double taxation is avoided — not whether filing is required. The obligation to file the Modelo 210 exists independently of any DTA, as long as the owner is a non-resident with property in Spain. In rare cases, a DTA may provide for an exemption method — where the home country fully exempts the income rather than taxing it with a credit. For property income, however, this is the exception. Most agreements use the credit method for property income. The complete list of Spanish DTAs is available on the AEAT website. For overall tax planning — coordinating between Spanish IRNR and home-country tax — advice from an Asesor Fiscal with DTA experience is recommended.