Does Spain have a tax treaty with the US?

Yes, Spain has a double tax treaty with the United States, as do many of the other DTA countries listed here.

The main objective of this treaty is to avoid double taxation on income earned in both countries and to prevent tax evasion.

This treaty, formally known as the "Convention between the Kingdom of Spain and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income", was signed on February 22, 1990.

The treaty covers various forms of income, including dividends, interest, royalties and capital gains. It provides guidance as to which country has the right to tax, thereby eliminating situations where income may be taxed twice. 

In addition, the treaty includes provisions to ensure fair treatment of individuals and companies doing business between the two countries.

By defining these tax rules, the treaty benefits individuals, businesses and investors, and promotes economic cooperation and financial transparency between Spain and the United States.

The IRS website contains several key documents relating to this treaty, including

• The original 1990 treaty and subsequent protocols (updates), which set out the details of the agreement.
• Technical explanations of how the treaty works in practice.