Skip to content
AIS
Request a consultation

US Expat Taxes in Spain

Advisors in Spain handles US expat tax cases for Americans living in Spain: FBAR, FATCA and treaty-based filings.

Every case starts with the form below. Describe your filing history, and a specialist who handles US returns from Spain takes your case, in English or Spanish, covering federal Form 1040 preparation with foreign income reporting, FBAR filing, FATCA Form 8938 disclosure, Foreign Earned Income Exclusion or Foreign Tax Credit optimization, and Streamlined Filing Compliance Procedures for past non-filers.

Every US citizen and green-card holder in Spain keeps a US filing obligation regardless of Spanish tax residency, and that return interacts with FBAR, FATCA, the Foreign Earned Income Exclusion or Foreign Tax Credit, and the US-Spain tax treaty in ways a generic preparer often misses. Your specialist files directly with the IRS, from the first document to the final return, including streamlined catch-up filing if you have several years unfiled.

Request a consultation

First conversation free Reply within one business day

Madrid skyline beneath a broad pale sky
Typical timing June 15 for taxpayers living abroad, April 15 otherwise The page explains what can change it. How the work runs 7 steps From your enquiry through to completion. What to prepare 7 items See the documents and details you will need.

Who Needs a US Expat Tax Specialist in Spain

  • You need a US expat tax specialist in Spain when your case involves foreign accounts near the FBAR or FATCA thresholds, self-employment or foreign investment income, past unfiled US returns, or double taxation a standard US filing does not resolve.
  • Every US citizen and green-card holder living in Spain still files a US return every year, whatever their Spanish tax residency status. Spanish residency changes what Spain taxes; it does not end the US filing requirement.
  • Self-employment income, foreign investment income, and non-US mutual funds or pooled investments that carry PFIC exposure each add reporting that off-the-shelf return software rarely handles correctly.
  • Several years of unfiled US returns, or a case that also touches Spain's Beckham Law special tax regime, both need a specialist who works across both systems; a return filed in isolation from the other side misses how they interact.

A simple US return built from one W-2 or one pension payment, with no foreign accounts near the FBAR or FATCA thresholds and no unfiled years behind it, is usually simple enough to file yourself with off-the-shelf expat tax software.

What's Included With a US Expat Tax Specialist

Your specialist handles every item below as part of one engagement, not as separate point services.

  • Federal Form 1040 preparation with foreign-income reporting. Your annual US return gets prepared and filed with the foreign-income items a domestic preparer often misses. Have a specialist prepare your return.
  • FBAR (FinCEN Form 114) filing. Foreign financial accounts with a combined value over $10,000 at any point in the year get reported to FinCEN, separately from your tax return, according to the IRS. Have a specialist handle your FBAR filing.
  • FATCA Form 8938 disclosure. Form 8938 is a separate filing from the FBAR, with its own threshold that depends on your filing status and whether you live in the US or abroad, according to the IRS; the two are not the same obligation. Have a specialist check which FATCA threshold applies to you.
  • Foreign Earned Income Exclusion or Foreign Tax Credit optimization. A specialist works out whether excluding foreign earnings on Form 2555 or crediting Spanish tax paid on Form 1116 reduces your US liability further, since the IRS does not allow both on the same income. Have a specialist run both calculations for you.
  • Streamlined Filing Compliance Procedures, if you have unfiled years. Eligible non-willful cases file three years of delinquent returns and six years of FBARs under this track, according to the IRS, without the usual failure-to-file penalties. The US-Spain tax treaty is applied inside your return; it is not a separate filing on its own, and the treaty guide covers the mechanics. Have a specialist assess your streamlined eligibility.
  • Spain-side filing, as a companion service. Tax advisors in Spain file the Renta/IRPF return and Modelo 720, Spain's declaration of assets held abroad, and the US expat tax specialist handling your case here does not.

What You'll Need to Provide

Prior-year US returns
However many years are unfiled, if any; a specialist checks your Streamlined Filing eligibility once these are in hand.
Foreign account statements
Bank and investment statements covering the FBAR and FATCA look-back period each filing requires.
Spanish NIE or NIF
Your Spanish foreigner tax-ID number, if you have one already. See the NIE guide if you do not.
Your Spanish tax return, if filed
A copy of any Renta/IRPF return already submitted, so the specialist can check both filings line up.
Spain entry and exit dates
The date you moved to Spain and any long absences since, because they affect Spanish tax residency and can affect US filing tests too.
Employer or self-employment records
Payslips, a contract, or self-employment income records for the year being filed.
Foreign pension or investment-account details
Statements for any foreign pension or investment account, since non-US mutual funds and pooled investments can carry PFIC reporting obligations.

How the Process Works

  1. You submit the qualification form

    A few questions cover your filing history and timeline. Answering them submits a service request to Advisors in Spain; nothing goes to the IRS yet.

  2. A US expat tax specialist takes your case

    A specialist licensed to prepare US returns for Americans in Spain takes on your case directly.

  3. You have an initial consultation

    Your specialist reviews your filing history and current situation directly with you, in English or Spanish, before any return work starts.

  4. Documents get collected

    Prior-year returns, foreign account statements for the FBAR and FATCA look-back period, and your Spanish NIE all go to the specialist.

  5. A prior-year filing-gap assessment, where relevant

    If you have unfiled years behind you, the specialist checks whether you qualify for Streamlined Filing Compliance Procedures before anything is filed.

  6. The specialist prepares and files your return

    Form 1040 with foreign-income reporting, the FBAR, FATCA Form 8938 and any streamlined submission go in together.

  7. Follow-up on any IRS correspondence

    The specialist handles any notice or request for more information that comes back from the IRS after filing, so it is not left for you to answer alone.

Timing: What to Expect and What Causes Delays

June 15 for taxpayers living abroad, April 15 otherwise

The regular Form 1040 due date is April 15. A taxpayer who lives outside the US and Puerto Rico on that date, and whose main place of business or post of duty sits outside them too, gets an automatic two-month extension to June 15, and a further extension to October 15 is available by filing Form 4868 before June 15, according to the IRS. Interest still accrues on any tax owed from April 15, whichever extension you use.

What delays it

The FBAR carries its own April 15 due date, with an automatic extension to October 15 that runs on the same schedule as the return, according to the IRS. What actually pushes a case back is rarely the calendar: an incomplete prior-year filing history, foreign account statements arriving late from a bank abroad, or an unresolved Streamlined-eligibility question each add weeks before a specialist can file.

What to prepare now

Gather every prior-year US return you still hold, your foreign bank and investment statements for the FBAR and FATCA look-back period, and your Spanish NIE before the qualification form goes in. A Streamlined-eligibility question is easier to resolve early than after a specialist has already started your file.

Beyond the US filing

Filing Considerations Alongside Your Spanish Taxes

US citizenship carries worldwide taxation. Every US citizen and green-card holder in Spain owes an annual Form 1040, whatever their Spanish tax residency status, according to the IRS. The US-Spain income tax treaty, ratified in BOE-A-1990-30940 and updated by a protocol that entered into force in 2019 (BOE-A-2019-15166), together with the Foreign Tax Credit and the Foreign Earned Income Exclusion, reduce the risk of paying full tax twice on the same income. None of the three eliminates that risk outright, and which combination applies depends on whether the income is earned or passive, and where it was taxed first.

Two situations call for a different specialist. Newcomers who qualify for Spain’s Beckham Law special tax regime get a different Spain-side calculation, and their US filing obligation stays exactly where it was. See Beckham Law specialists for what the regime changes, or request a consultation with a Beckham Law specialist if that is your case. Clients who need ongoing Spain-side bookkeeping, payroll or Renta/IRPF filing alongside their US return belong with tax advisors in Spain or accountants in Spain, since that work sits outside what a US expat tax specialist files; request a consultation with an advisor who files the Spanish side and your details go in once.

Filing thresholds, deadlines and treaty citations on this page are current as of August 20, 2026, and are reviewed every year against IRS.gov, FinCEN and BOE.

The longer years go unfiled, the more there is to catch up on

Tell us how many years you need to file, including any unfiled ones, and a specialist takes on your case.

Request a consultation

Common questions

Do I still have to file US taxes if I live in Spain full-time?
Yes. US citizens and green-card holders keep a US filing obligation wherever they live, according to the IRS. Spanish tax residency changes what Spain taxes; it does not end the annual Form 1040 requirement. The Foreign Tax Credit, the Foreign Earned Income Exclusion and the US-Spain tax treaty reduce double taxation between the two returns, not replace either one.
How much tax do expats pay in Spain?
Spain taxes residents through IRPF, a progressive income tax administered by the Agencia Tributaria, with rates that combine a national scale and a regional one that varies by comunidad. This page covers the US filing side of your case; for the Spanish-side rates and returns, see tax advisors in Spain or, if you moved to Spain recently, the Beckham Law regime.
Will Spain tax my US Social Security benefits?
It depends on the treaty article and your residency status, and a specialist should confirm it against your own case. The US and Spain run a Social Security Totalization Agreement, administered through the Social Security Administration, that governs which country's system a worker pays into; it does not by itself decide how a Spanish tax return treats a US Social Security payment. The US-Spain income tax treaty, ratified in BOE-A-1990-30940, is the document that answers that second question, and your specialist applies it to your filing.
What are the tax implications for US retirees retiring in Spain?
Pension and Social Security income stay reportable on your US return regardless of Spanish residency. The Foreign Tax Credit, the Foreign Earned Income Exclusion and the US-Spain tax treaty are the mechanisms that keep the same income from being taxed twice. Beckham Law and wealth-tax questions common among Spain-based retirees change the Spain-side calculation, not the US one, so a specialist reviews both returns together alongside the Spanish side.
What is the FBAR and do I need to file one?
Yes, if the combined value of your foreign financial accounts, including any Spanish bank account, went over $10,000 at any point in the year. The FBAR (FinCEN Form 114) is filed electronically through FinCEN's BSA E-Filing System, separately from your tax return, by April 15, with an automatic extension to October 15, according to the IRS.
What is FATCA / Form 8938, and is it the same as the FBAR?
Form 8938 is the return you file to disclose specified foreign financial assets once you cross a threshold that depends on your filing status and whether you live in the US or abroad, ranging from $200,000 to $600,000 for taxpayers abroad, according to the IRS. No, it is not the same as the FBAR. The two carry different definitions and different thresholds and go to different places: Form 8938 files with your return, and the FBAR files separately with FinCEN.
What happens if I haven't filed US taxes for several years while living in Spain?
Yes, there is a path. The Streamlined Foreign Offshore Procedures let eligible non-willful taxpayers file three years of delinquent returns and six years of FBARs without the usual failure-to-file, failure-to-pay or FBAR penalties, according to the IRS. Eligibility turns on certifying that the original non-filing was not willful; a case that cannot make that certification usually needs a US tax attorney, not a CPA or enrolled agent.
Can the Beckham Law regime reduce my US tax bill?
No. Beckham Law changes what Spain taxes on your Spanish return; it has no effect on your US filing obligation, your FBAR or FATCA thresholds, or what the IRS taxes on your worldwide income. See the Beckham Law page for what the regime does change.
How much does a US expat tax specialist in Spain cost?
Fees vary by filing history and case complexity. You get a quote in writing before any work starts.
How long does it take to catch up on several years of unfiled US returns?
It takes as long as your specialist needs to prepare three years of delinquent returns and six years of FBARs, the fixed scope of the Streamlined Foreign Offshore Procedures for eligible non-willful cases, according to the IRS. The main variable is how many additional years need reconstructing beyond that minimum, and how quickly your foreign bank sends account statements.
Do I need a separate US tax adviser and a Spanish tax advisor?
Yes. A US tax adviser, or a US tax attorney for a complex or willful case, files your federal return, FBAR and FATCA disclosures. A Spanish tax advisor files your Renta/IRPF return and Modelo 720. The two roles cover different tax systems and need two different specialists; see tax advisors in Spain for the Spanish side.

Why Work With Advisors in Spain

Every specialist meets the same standard before taking on a case, and the specialist handling yours prepares and files your return directly.

  • The team meets one standard, case after case.

    We do not take on a case we cannot handle well. Every specialist who works on a case meets the same standard. If your case is not something we handle, we tell you plainly.

  • Every specialist handling a case is licensed to prepare US returns and works in English or Spanish.

    You explain your filing history once, in English or Spanish, to the specialist handling your case.

  • Coordinated support for related matters.

    The US return, FBAR and FATCA disclosures, plus any Spanish filing they raise: the same team coordinates all of it.

Contact us

Your request is in

We read every request ourselves, assess the requirements and reply by email with the appropriate next steps.

We review your enquiry today. If you have not heard back within two working days, write to us and we chase it the same day.

Tell us about your US filing situation

We read every enquiry ourselves, and a specialist who handles US expat tax cases takes on your case. There is no charge to submit an enquiry.

Are you enquiring as?

This shows only the questions relevant to you.

Leave this blank if the company has not been formed yet.

How we address you.

Where the reply goes.

Choose the country code, then enter the rest of the number.

This decides which specialists read your enquiry.

Regional rules and taxes differ.

When do you need this done? (optional)

Urgent enquiries are flagged when we review your case.

In a few sentences, please tell us what you need.

Your details are handled under our Privacy Notice.