What are the Article 9 LIRPF Spanish tax residency tests?

Article 9 of the LIRPF (Ley del Impuesto sobre la Renta de las Personas Físicas) provides three alternative triggers for Spanish tax residency. A person is Spanish-tax-resident if: (1) They spend 183 or more days in Spain in a calendar year — sporadic absences are included unless UAE tax residency is proven; (2) Their principal center of economic activities or interests (núcleo principal o base de sus actividades o intereses económicos) is in Spain — assessed holistically: where your employer, business, investments, and main financial dealings are; (3) Presumption of residency if your non-legally-separated spouse and dependent minor children are Spanish tax-residents — this presumption can be rebutted but requires strong evidence of genuine UAE residency.

What is the Modelo 030 and when must I file it?

Modelo 030 is the form used to notify the Agencia Tributaria (Spanish tax authority) of a change in personal tax data — including a change of fiscal address from Spain to a foreign country (UAE). You should file Modelo 030 when you formally move your tax address to Dubai. It can be filed online via the Agencia Tributaria Sede Electrónica or in person at a tax office. Filing Modelo 030 does not by itself break Spanish tax residency — that requires meeting the Article 9 LIRPF non-residency tests — but it formally notifies the Agencia Tributaria of your change of address and is a key administrative step.

What is the Modelo 720 and does it apply to Dubai residents?

Modelo 720 is Spain's annual declaration of foreign assets for Spanish tax-residents with overseas accounts, investments, or real estate exceeding EUR 50,000 per category. The original Modelo 720 regime (introduced 2012) had extremely punitive penalties — effectively up to 150% of asset value for non-compliance — but was ruled disproportionate by the Court of Justice of the EU (CJEU) in Case C-788/19 (January 2022). Spain reformed Modelo 720 in 2022 with reduced, proportionate penalties. Crucially: Modelo 720 only applies to Spanish tax-residents. If you correctly break Spanish tax residency and are genuinely domiciled in Dubai, Modelo 720 does not apply to your UAE accounts, investments, or property.

What is Article 95 LIRPF exit tax and does it apply to me?

Article 95 LIRPF (Impuesto de Salida) imposes an exit tax on Spanish-tax-residents who emigrate while holding substantial shareholdings. The trigger thresholds are: (1) shares representing ≥25% of a company's capital, OR (2) unrealised gains on qualifying shares above EUR 4 million. The unrealised gain is calculated at market value on the date of departure and taxed at savings IRPF rates: 19% (up to EUR 6,000), 21% (EUR 6,000–50,000), 23% (EUR 50,000–200,000), 27% (EUR 200,000–300,000), and 28% (above EUR 300,000). For non-EU countries like UAE, payment may be required immediately — the EU deferral option is not available. This is a critical planning point for Spanish business owners and company shareholders.

What is the Spain-UAE DTAA and how does it protect me?

The Double Taxation Avoidance Agreement between Spain and the UAE is in force and broadly follows the OECD Model Convention. It prevents double taxation by allocating taxing rights: Art. 6 (rental from Spanish property) → Spain; Art. 13 (capital gains on Spanish real property) → Spain; Art. 15 (employment income) → UAE for Dubai-based work; Art. 18 (pensions) → Spain for Spanish state pensions; Art. 11 (interest) → UAE residence country; Art. 10 (dividends) → shared with Spanish withholding limits. A UAE TRC (Certificado de Residencia Fiscal en UAE) is required to invoke DTAA protection — present to Agencia Tributaria when claiming DTAA treaty benefits.

What is Patrimonio (wealth tax) and does it apply to Dubai residents?

Patrimonio (Impuesto sobre el Patrimonio) is Spain's annual net wealth tax. For Spanish tax-residents, it applies on worldwide net wealth above EUR 700,000 at rates from 0.2% to 3.5% (national base rates; autonomous communities can vary). Madrid (100% bonificación — effectively 0%) and Andalucia (100% bonificación) have effectively eliminated Patrimonio for residents and non-residents alike. Catalonia, Valencia, and others apply full rates. For non-residents in Dubai: Patrimonio applies only on Spanish-sited assets. In 2023, Spain introduced the Impuesto de Solidaridad (ITSGF) at 1.7–3.5% on net wealth above EUR 3 million — this applies to non-residents on Spanish assets above the threshold regardless of autonomous community exemptions.

Do I still need to file a Spanish tax return after moving to Dubai?

If you have Spanish-source income, you must file Modelo 210 (Impuesto sobre la Renta de No Residentes — IRNR) as a non-resident. Spanish-source income is not exempted by UAE residency — Spain retains taxing rights on Spanish rental, Spanish dividends, Spanish work days, and Spanish pension income. Modelo 210 is filed separately for each income stream and each period — quarterly for rental income, annually for other types. If you have no Spanish-source income whatsoever (sold Spanish property, no Spanish investments, no Spanish employment, not drawing SS pension), no filing is required. Quarterly rental Modelo 210s are due within 20 days of each quarter end.

What happens to my Seguridad Social (SS) pension when I move to Dubai?

Your accrued Seguridad Social pension rights are fully preserved when you move to Dubai. SS contributions already made remain vested; you do not lose accrued pension years. Contributions cease when you stop working in Spain. When you reach Spanish retirement age, the INSS (Instituto Nacional de la Seguridad Social) pays your pension to any bank account worldwide. Spanish tax applies on SS pension payments under the DTAA — taxed in Spain, filed via Modelo 100 or 210. Private pension plans (Planes de Pensiones) remain open but non-resident contributions are generally not possible; withdrawals are taxable in Spain.

What is the family presumption in Article 9 LIRPF and how can I rebut it?

Article 9.1.b LIRPF creates a legal presumption of Spanish tax residency if your non-legally-separated spouse and dependent minor children are Spanish tax-residents. This presumption can be rebutted (puede probarse lo contrario). To rebut: obtain a UAE TRC demonstrating UAE tax residency; demonstrate genuine UAE economic and social life (UAE employment contract, UAE lease, UAE bank accounts, UAE school records for children if they are in UAE); spend clear majority of days in UAE with documentary evidence; and ensure Spanish work-related days and family visits to Spain are minimised. The family presumption is the most frequently litigated issue for Spanish Dubai expats; consult an asesor fiscal if your family remains in Spain.

What is IRNR and how does it tax Spanish-source income for Dubai residents?

IRNR (Impuesto sobre la Renta de No Residentes) is Spain's tax on the Spanish-source income of non-residents. Key rates: rental income from Spanish property — 19% for EU/EEA residents, 24% for non-EEA (UAE residents pay 24% gross); dividends — 19% (DTAA may reduce); capital gains on Spanish real property — 19%; employment income for Spanish work days — IRPF scale rates. Non-residents file Modelo 210 for most IRNR income types. Importantly, UAE residents (outside EU) cannot claim the 19% rate that applies to EU-resident non-residents — the higher 24% applies to gross rental income, with limited deduction for expenses compared to the EU regime.

How does the 3% buyer withholding work on Spanish property sales?

When a non-resident (including a Dubai resident) sells Spanish real estate, the buyer is legally required to withhold 3% of the sale price and pay it to the Agencia Tributaria on behalf of the seller as a provisional IRNR payment (retención del 3%). This is submitted by the buyer via Modelo 211. The seller then files Modelo 210 (IRNR capital gains return) within 4 months of the sale, declaring the actual gain at 19% IRNR. If the actual IRNR liability is less than the 3% withheld, the seller can claim a refund (devolución) via Modelo 210. If more is owed, the balance is payable. The 3% is based on full sale price — always ensure your gains calculation is prepared before sale completion.

Can the Agencia Tributaria track my Dubai income and bank accounts?

Yes — through CRS (Common Reporting Standard). Both Spain and UAE are CRS signatories. UAE banks report account information (balances, income) to UAE tax authorities, which share it with Spain's Agencia Tributaria for accounts where a Spanish TIN (NIF) is associated. The Agencia Tributaria uses this data — alongside Modelo 720 declarations from Spanish residents and DAC6/DAC7 exchange of information — to cross-check reported income and identify non-filers. Correctly broken Spanish residency means CRS data on Dubai income does not trigger Spanish tax liability. However, undisclosed Spanish-source income channelled through UAE accounts can still be identified via CRS reverse (UAE reporting the same accounts).

What documentation should I keep to defend my Spanish non-residency position?

To defend UAE tax residency against Agencia Tributaria challenge: (1) UAE TRC issued annually by FTA — renew each year; (2) Modelo 030 filed with Agencia Tributaria notifying change of address; (3) Empadronamiento deregistration from Spanish municipality; (4) UAE residence visa + Emirates ID; (5) UAE bank statements showing regular activity; (6) Ejari-registered UAE lease; (7) Travel records — passport stamps + airline boarding passes showing 183+ UAE days and fewer than 183 Spanish days per year; (8) UAE employer payslips or trade licence; (9) Modelo 210 filings for any Spanish-source income; (10) Evidence of children and spouse in UAE if applicable (school records, visa documentation).

Is the Beckham Law relevant for Dubai expats?

The Beckham Law (Régimen Especial de Trabajadores Desplazados — Art. 93 LIRPF) is a Spanish inbound expat tax regime that allows qualifying foreign workers who relocate to Spain for work to pay a flat 24% IRPF on Spanish-source income for the first 6 years, instead of the standard progressive IRPF rates up to 47%. It applies to people moving TO Spain — it is the reverse of Dubai expat planning. The Beckham Law has zero application to Spanish nationals or others living and working in Dubai. It is only relevant context for a Dubai expat considering returning to work in Spain, where the 24% flat rate may make a return more tax-efficient than standard IRPF rates.

Taxes for Spanish Expats in Dubai 2026

Comprehensive guide to Spanish tax obligations for Dubai residents: Article 9 LIRPF residency tests, empadronamiento deregistration, Modelo 720 foreign asset declaration, Article 95 LIRPF exit tax on emigration, Patrimonio wealth tax, IRNR on Spanish rental income, Spain-UAE DTAA, and how to establish UAE tax residency correctly.

Last updated: May 2026

James Ho· Digital Nomad & Tax Correspondent

5 years location-independent, 3 of them in Dubai. Chartered accountant (ICAEW). Holds a UAE Virtual Working visa.

Spanish Tax in Dubai — Breaking Three Residency Triggers

Spanish expats in Dubai must navigate three independent residency triggers under Article 9 LIRPF — any one of which can make you a full Spanish tax-resident regardless of physical location. The 183-day test is the most familiar, but the center-of-economic-interests test and the family presumption (spouse and children in Spain) are frequently overlooked and aggressively pursued by the Agencia Tributaria.

Once all three Article 9 tests are genuinely broken — empadronamiento deregistered, fewer than 183 Spanish days per year, UAE economic center, and family in Dubai — Spanish taxation is limited to Spanish-source income only: rental income, Spanish dividends, Spanish work days, and eventually Spanish pensions. The Modelo 720 foreign asset declaration obligation disappears entirely. Your Dubai salary is protected at 0% under the Spain-UAE DTAA.

Critical: four Spanish tax risks for Dubai expats

(1) Three-test residency: Article 9 LIRPF has three alternative triggers; all three must be broken simultaneously. The family presumption (spouse/children in Spain) is the most litigated issue. (2) Article 95 LIRPF exit tax:Substantial shareholdings (≥25% or >EUR 4M value) trigger deemed disposal on emigration to non-EU countries; no EU deferral available for UAE. Plan 12+ months ahead. (3) Modelo 720 penalties: Post-2022 reform reduced penalties, but if Agencia Tributaria successfully challenges non-residency retroactively, Modelo 720 obligations for prior years could be asserted. (4) IRNR 24% on rental: Non-EU residents pay 24% gross on Spanish rental income — higher than the EU-resident 19% rate; Modelo 210 filed quarterly.

Article 9 LIRPF — Breaking Spanish Tax Residency

Article 9 of the LIRPF provides three independent tests for Spanish tax residency. A person is Spanish-tax-resident if any one of these applies:

Test 1: 183 Days

183+ days spent in Spain in a calendar year — sporadic absences counted unless genuine UAE residency proven. Broken by spending fewer than 183 Spanish days per year and 183+ UAE days.

Test 2: Economic Center

Principal center of economic activities or interests in Spain — where employment, business interests, and main investments are. Broken by moving employment, business, and assets to UAE.

Test 3: Family Presumption

Legal presumption if non-legally-separated spouse and dependent minor children are Spanish tax-residents. Can be rebutted with strong UAE TRC and UAE economic evidence. Hardest test to break if family remains in Spain.

Family presumption: the most common Agencia Tributaria challenge

If your spouse and/or dependent children remain in Spain while you live in Dubai, Agencia Tributaria can apply the Article 9 family presumption — treating you as Spanish-tax-resident unless you can prove UAE genuine residency. This requires a strong UAE TRC, UAE lease, UAE employment evidence, and careful day-count documentation. Consider bringing family to Dubai to eliminate this presumption entirely.

Spanish resident vs non-resident tax treatment

Spanish tax resident vs Dubai non-resident tax treatment compared
Aspect	Spanish TAX RESIDENT (IRPF)	NON-RESIDENT (Dubai, Modelo 030 filed)	Key Difference
Global income taxation	IRPF on worldwide income: 19–47% progressive (plus autonomous-region surcharge up to 3–4% in Catalonia, Extremadura, etc.)	IRNR on Spanish-source income only; UAE salary at 0%; no IRPF on Dubai earnings	Full salary and global wealth savings for Dubai-employed genuine non-residents
Patrimonio (wealth tax)	National Patrimonio 0.2–3.5% on net wealth above EUR 700,000; some autonomous regions exempt (Madrid, Andalucia 100% bonificación)	Non-residents subject to Patrimonio only on Spanish-sited assets (Spanish property, Spanish company shares); Dubai assets excluded	UAE assets escape Patrimonio entirely; only Spanish-sited assets relevant for non-resident Patrimonio
Modelo 720 foreign asset declaration	Mandatory if Spanish tax-resident with foreign assets above EUR 50,000 per category (accounts, investments, real estate); penalties post-2022 reduced but still significant	Modelo 720 does not apply to non-residents — only required for Spanish tax-residents	Eliminating Spanish tax residency removes the Modelo 720 obligation on Dubai accounts and property
Wealth surcharge — Impuesto de Solidaridad (ITSGF)	ITSGF 1.7–3.5% applies on net wealth above EUR 3M for all Spanish tax-residents; supplements Patrimonio	ITSGF applies to non-residents on Spanish-sited assets above EUR 3M	Applicable only to high-net-worth; Dubai assets excluded for non-residents
IRPF filing (Declaración de la Renta)	Annual Declaración de la Renta (Modelo 100) for all worldwide income; complex for multiple income sources	Modelo 210 (IRNR return) for Spanish-source income; separate Modelo 210 per income type per quarter	Reduced filing but more fragmented — separate Modelo 210 filings for each Spanish-source income stream
Article 9 LIRPF family presumption	If spouse and dependent children remain in Spain — legal presumption of Spanish residency unless rebutted	Must rebut family presumption if spouse/children remain in Spain; difficult but possible with strong UAE evidence	Family in Spain is a significant complication — considered when assessing Spanish non-residency challenge risk

AspectGlobal income taxation

Spanish TAX RESIDENT (IRPF)IRPF on worldwide income: 19–47% progressive (plus autonomous-region surcharge up to 3–4% in Catalonia, Extremadura, etc.)

NON-RESIDENT (Dubai, Modelo 030 filed)IRNR on Spanish-source income only; UAE salary at 0%; no IRPF on Dubai earnings

Key DifferenceFull salary and global wealth savings for Dubai-employed genuine non-residents

AspectPatrimonio (wealth tax)

Spanish TAX RESIDENT (IRPF)National Patrimonio 0.2–3.5% on net wealth above EUR 700,000; some autonomous regions exempt (Madrid, Andalucia 100% bonificación)

NON-RESIDENT (Dubai, Modelo 030 filed)Non-residents subject to Patrimonio only on Spanish-sited assets (Spanish property, Spanish company shares); Dubai assets excluded

Key DifferenceUAE assets escape Patrimonio entirely; only Spanish-sited assets relevant for non-resident Patrimonio

AspectModelo 720 foreign asset declaration

Spanish TAX RESIDENT (IRPF)Mandatory if Spanish tax-resident with foreign assets above EUR 50,000 per category (accounts, investments, real estate); penalties post-2022 reduced but still significant

NON-RESIDENT (Dubai, Modelo 030 filed)Modelo 720 does not apply to non-residents — only required for Spanish tax-residents

Key DifferenceEliminating Spanish tax residency removes the Modelo 720 obligation on Dubai accounts and property

AspectWealth surcharge — Impuesto de Solidaridad (ITSGF)

Spanish TAX RESIDENT (IRPF)ITSGF 1.7–3.5% applies on net wealth above EUR 3M for all Spanish tax-residents; supplements Patrimonio

NON-RESIDENT (Dubai, Modelo 030 filed)ITSGF applies to non-residents on Spanish-sited assets above EUR 3M

Key DifferenceApplicable only to high-net-worth; Dubai assets excluded for non-residents

AspectIRPF filing (Declaración de la Renta)

Spanish TAX RESIDENT (IRPF)Annual Declaración de la Renta (Modelo 100) for all worldwide income; complex for multiple income sources

NON-RESIDENT (Dubai, Modelo 030 filed)Modelo 210 (IRNR return) for Spanish-source income; separate Modelo 210 per income type per quarter

Key DifferenceReduced filing but more fragmented — separate Modelo 210 filings for each Spanish-source income stream

AspectArticle 9 LIRPF family presumption

Spanish TAX RESIDENT (IRPF)If spouse and dependent children remain in Spain — legal presumption of Spanish residency unless rebutted

NON-RESIDENT (Dubai, Modelo 030 filed)Must rebut family presumption if spouse/children remain in Spain; difficult but possible with strong UAE evidence

Key DifferenceFamily in Spain is a significant complication — considered when assessing Spanish non-residency challenge risk

Modelo 720 — Foreign Asset Declaration

Modelo 720 is Spain's annual declaration of foreign assets for Spanish tax-residents. The 2022 CJEU ruling (Case C-788/19) found the original regime's penalty structure disproportionate; Spain reformed it with reduced proportionate penalties. Crucially for Dubai residents: Modelo 720 only applies to Spanish tax-residents — genuine non-residents have no Modelo 720 obligation.

Modelo 720 foreign asset reporting — applicability to Dubai non-residents
Asset Category	Reporting Threshold	Applies to Dubai Non-Residents?	Non-Compliance Penalty (post-2022)	Notes
Bank accounts abroad (Grupo 1)	EUR 50,000 balance or annual average > EUR 50,000	No — Modelo 720 only applies to Spanish tax-residents	Post-EU ruling 2022: no longer automatic 150% penalty; proportionate penalties apply under revised rules	Dubai residents who correctly break Spanish residency have no Modelo 720 obligation on UAE accounts
Securities, rights, insurance abroad (Grupo 2)	EUR 50,000 combined value	No — non-residents exempt	Reduced penalties post-2022 CJEU ruling; fixed amount penalties now apply	Investment portfolios, brokerage accounts, life insurance abroad — no Modelo 720 for genuine non-residents
Real estate abroad (Grupo 3)	EUR 50,000 acquisition cost	No — non-residents exempt	Fixed penalties post-2022 reform	Dubai property, UAE real estate — no Modelo 720 declaration required for non-residents
Spanish-resident Modelo 720 filing	Any of the above thresholds met	Yes — Spanish tax-residents with foreign assets above thresholds must file annually	Late filing EUR 100–200 per line; post-2022 penalties proportionate (CJEU Case C-788/19)	If Spanish residency is wrongly asserted by Agencia Tributaria, Modelo 720 penalties could be triggered retroactively

Asset CategoryBank accounts abroad (Grupo 1)

Reporting ThresholdEUR 50,000 balance or annual average > EUR 50,000

Applies to Dubai Non-Residents?No — Modelo 720 only applies to Spanish tax-residents

Non-Compliance Penalty (post-2022)Post-EU ruling 2022: no longer automatic 150% penalty; proportionate penalties apply under revised rules

NotesDubai residents who correctly break Spanish residency have no Modelo 720 obligation on UAE accounts

Asset CategorySecurities, rights, insurance abroad (Grupo 2)

Reporting ThresholdEUR 50,000 combined value

Applies to Dubai Non-Residents?No — non-residents exempt

Non-Compliance Penalty (post-2022)Reduced penalties post-2022 CJEU ruling; fixed amount penalties now apply

NotesInvestment portfolios, brokerage accounts, life insurance abroad — no Modelo 720 for genuine non-residents

Asset CategoryReal estate abroad (Grupo 3)

Reporting ThresholdEUR 50,000 acquisition cost

Applies to Dubai Non-Residents?No — non-residents exempt

Non-Compliance Penalty (post-2022)Fixed penalties post-2022 reform

NotesDubai property, UAE real estate — no Modelo 720 declaration required for non-residents

Asset CategorySpanish-resident Modelo 720 filing

Reporting ThresholdAny of the above thresholds met

Applies to Dubai Non-Residents?Yes — Spanish tax-residents with foreign assets above thresholds must file annually

Non-Compliance Penalty (post-2022)Late filing EUR 100–200 per line; post-2022 penalties proportionate (CJEU Case C-788/19)

NotesIf Spanish residency is wrongly asserted by Agencia Tributaria, Modelo 720 penalties could be triggered retroactively

Dubai non-residents: Modelo 720 does not apply

If you have correctly broken Spanish tax residency under Article 9 LIRPF, the Modelo 720 obligation for your UAE bank accounts, Dubai property, and UAE investment portfolio does not apply. This is one of the most significant administrative and compliance savings of proper Spanish non-residency — eliminating the Modelo 720 reporting burden and associated penalty risk on UAE assets.

Spanish-Source Income — What Remains Taxable in Spain

After breaking Spanish tax residency, Spain retains taxing rights only on Spanish-source income under the IRNR (Impuesto sobre la Renta de No Residentes) and the Spain-UAE DTAA. Here is a practical breakdown for Dubai residents:

Spanish-source income taxation for Dubai non-residents — DTAA analysis
Income Type	Spanish Tax Treatment (while Dubai resident)	UAE / Dubai Tax Treatment	DTAA Allocates To	Key Notes
UAE employment income (Dubai salary)	0% — Spain-UAE DTAA Art. 15 allocates to UAE for work performed in UAE; genuine Spanish non-residency must be established	0% — no UAE income tax	UAE (country where work performed)	Empadronamiento deregistration (Modelo 030) and Spanish tax authority notification required to formalise non-residency
Spanish employment days (physically working in Spain)	Taxable in Spain — days physically in Spain at IRNR (non-resident income tax) rates; Modelo 210 required	0% UAE tax	Spain (work physically performed in Spain)	Even short visits for board meetings or client work create Spanish-source employment income; track days carefully
Spanish rental property income	Taxable in Spain for non-residents — IRNR 19% flat (EU/EEA residents) or 24% (non-EEA); Modelo 210 quarterly or annual	0% UAE tax	Spain (real property sited in Spain — DTAA Art. 6)	Non-EU residents (UAE-based) taxed at 24% gross; EU-rate 19% not available; file Modelo 210 quarterly for each rental period
Dividends from Spanish companies	Spanish dividend withholding (retención) 19%; DTAA may reduce to 5–15% for qualifying shareholders	0% UAE tax	Spain (source); DTAA Art. 10 limits withholding	Article 95 LIRPF exit tax may have crystallised gains on departure if substantial shareholdings; check post-departure status
Capital gains on Spanish shares	Spanish IRNR 19% on gains from Spanish companies for non-residents; DTAA may allocate to UAE for non-property-rich companies	0% UAE tax	UAE (residence country) for non-property-rich company shares per DTAA	Confirm via DTAA analysis; Article 95 LIRPF exit tax may have already taxed departure gains for substantial holders
Capital gains on Spanish real property	IRNR 19% on gains from Spanish real property for non-residents; plus plusvalía municipal (local levy on land value gain)	0% UAE tax	Spain (real property rule — DTAA Art. 13)	Buyer must withhold 3% of sale price as provisional IRNR payment on behalf of non-resident seller; Modelo 211 by buyer
Spanish state pension (SS — Seguridad Social)	Taxable in Spain per DTAA Art. 18/19; Modelo 210 or Modelo 100 filing required depending on residency year	0% UAE tax	Spain (state pension sourced to Spain per DTAA)	SS pension rights preserved on emigration; payments to any worldwide bank account; Spanish tax applies on drawdown
Private pension (plan de pensiones)	Generally Spanish-source; contributions may pause for non-residents; withholding on withdrawals; Modelo 216 from payer	0% UAE tax	Spain generally; DTAA Art. 18 analysis per plan required	Contributions typically not deductible as non-resident; private pension plan (PPE, PPA) check with provider for non-resident terms
Interest income (Spanish bank accounts)	Spanish withholding 19%; DTAA Art. 11 generally allocates to UAE residence country	0% UAE tax	UAE (residence country) per DTAA Art. 11	Notify Spanish bank of non-residency for reduced DTAA withholding; file Modelo 210 to reclaim excess if withheld at 19%
Inheritances / gifts from Spanish relatives	ISD (Impuesto sobre Sucesiones y Donaciones): autonomous-region rates vary widely; Madrid and Andalucia near-zero for immediate family; Catalonia full rates	0% UAE inheritance/gift tax	No DTAA inheritance article; Spanish domestic law (autonomous-region rules) applies to Spanish-situs assets	Madrid and Andalucia 99–100% bonificación for immediate family makes inheritance near-zero there; other regions vary dramatically

Income TypeUAE employment income (Dubai salary)

Spanish Tax Treatment (while Dubai resident)0% — Spain-UAE DTAA Art. 15 allocates to UAE for work performed in UAE; genuine Spanish non-residency must be established

UAE / Dubai Tax Treatment0% — no UAE income tax

DTAA Allocates ToUAE (country where work performed)

Key NotesEmpadronamiento deregistration (Modelo 030) and Spanish tax authority notification required to formalise non-residency

Income TypeSpanish employment days (physically working in Spain)

Spanish Tax Treatment (while Dubai resident)Taxable in Spain — days physically in Spain at IRNR (non-resident income tax) rates; Modelo 210 required