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US-Spain dual citizenship: requirements, tax implications, and what Americans need to know in 2026
Spain does not have a dual nationality agreement with the United States. Americans who naturalize in Spain are technically required to renounce their prior nationality under the Spanish Civil Code.
In practice, most hold both passports. The US does not treat Spain’s renunciation declaration as giving up US citizenship unless you intend it to, so Americans who go through Spanish naturalization keep their US citizenship.
Who gets a formal exemption?
Spain exempts nationals of Ibero-American countries, citizens who acquire Spanish citizenship by birth or descent, and – since 2022 – French nationals. Americans are not on this list, which is why US-Spain dual citizenship relies on non-enforcement rather than legal recognition.
The tax side
Holding both citizenships does not change your US filing obligations. The US taxes citizens on worldwide income regardless of where they live.
If you naturalize in Spain, you will still file a US federal return every year and may also owe Spanish taxes – making tax planning one of the most important parts of the dual citizenship decision.
Spain dual citizenship: what Americans need to know in 2026
Spain’s Civil Code generally requires naturalization applicants to renounce their previous nationality. But this rule has meaningful exceptions, and US law independently protects the citizenship of Americans who naturalize abroad.
Spain’s renunciation rule and US protections
Under Article 23(b) of the Spanish Civil Code, applicants for Spanish citizenship by naturalization must declare their intent to renounce prior nationality; Article 24 lists the nationalities exempted from this requirement.
The US does not recognize this declaration as a valid relinquishment.
Section 349 of the Immigration and Nationality Act, codified at 8 U.S.C. § 1481, lists several acts – including naturalizing in a foreign country – that can cost you your US citizenship, but only if you commit the act voluntarily and intend to give up citizenship. Naturalizing in Spain is one of these acts, yet it does not require you to appear before a US official – that step applies only to formal renunciation.
Since 1990, the State Department has presumed that Americans who naturalize abroad do not intend to give up their citizenship unless they say otherwise. That presumption, not a step at a US consulate, is why Americans who naturalize in Spain keep their US citizenship.
Many US-Spain dual citizens live with both passports indefinitely.
Exceptions: when Spain does permit dual nationality
Spain exempts certain nationalities from the renunciation requirement through bilateral agreements and Civil Code provisions. If you fall into one of these groups, you can hold Spanish citizenship alongside your existing nationality with full legal recognition.
Ibero-American and treaty countries
Citizens of the following countries may hold dual nationality with Spain:
- Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Uruguay, Venezuela
- Andorra, Portugal, the Philippines, Equatorial Guinea
- France – bilateral agreement in force since April 1, 2022
Other exemptions
Spain also recognizes dual nationality for:
- Persons who acquired Spanish nationality by birth – whether through blood descent or birth on Spanish soil
- Sephardic Jews who obtained citizenship under the 2015 law – the application window closed October 1, 2019
- Descendants who obtained citizenship under the Democratic Memory Law – the application window closed October 22, 2025
The US is not among the countries with which Spain has a dual nationality treaty. This is the core reason US-Spain dual citizenship relies on Spain’s non-enforcement rather than formal legal recognition.
Americans of Ibero-American descent may have an indirect path. If they also hold citizenship from one of the listed countries, they could naturalize in Spain under that nationality’s exemption.
Spain dual citizenship by descent
If you have Spanish ancestry, you may be able to claim citizenship without going through the standard 10-year residency track. Three descent-based routes have existed, though two are now closed to new applicants.
Spanish parent or grandparent by origin
Children born abroad to a Spanish parent can claim citizenship by registration at a Spanish consulate. This is the most direct descent route and has no application deadline.
Grandchildren of Spanish nationals by origin may also qualify, typically under the 1-year expedited residency category.
Democratic Memory Law – closed
This law reopened citizenship claims for the children and grandchildren of Spaniards who lost their citizenship or left Spain because of the Civil War or Franco-era exile.
The application window opened in October 2022 and closed on October 22, 2025. If you did not apply before the deadline, this route is no longer available.
Sephardic ancestry – closed
Spain offered citizenship to descendants of Sephardic Jews expelled in 1492. The application deadline was October 1, 2019. Like the Democratic Memory Law, this pathway is closed to new applicants.
Does Spain allow dual citizenship with the US?
Formally, no. Spain does not have a bilateral dual nationality agreement with the United States, and its Civil Code requires Americans who naturalize to declare renunciation of prior nationality.
The US does not treat Spain’s renunciation declaration as a loss of citizenship unless the person intended to give it up, so Americans who naturalize in Spain retain their US citizenship.
Spain, in turn, does not actively verify whether the prior nationality was actually relinquished.
The result is a widely maintained de facto dual citizenship that functions without legal challenge from either government.
How to get dual citizenship in Spain as an American: step by step
The standard naturalization route requires 10 continuous years of legal residency in Spain. Shorter timelines apply in specific situations, but most Americans will follow this path.
Residency timeline by category:
- 10 years – standard track for most nationalities, including Americans
- 5 years – refugees, per Article 22.1 of the Spanish Civil Code
- 2 years – nationals of Ibero-American countries, Andorra, Portugal, the Philippines, Equatorial Guinea, and Sephardic descendants
- 1 year – born in Spain, married to a Spanish national, born abroad to a Spanish parent or grandparent by origin, or under guardianship of a Spanish citizen
Step 1: Establish legal residency
You need a valid Spanish residency permit. Common entry visas for Americans include the non-lucrative visa, work visa, student visa, or digital nomad visa.
Spain eliminated its Golden Visa – the investment-based residency route – on April 3, 2025, so that is no longer an option.
Step 2: Maintain continuous legal residence
The residency clock requires 10 continuous years of legal status. Extended absences can interrupt this. You must renew your residency permit on schedule throughout the period.
Step 3: Gather required documents
You will need:
- Valid Spanish residency permit – tarjeta de identidad de extranjero
- Proof of continuous legal residence – empadronamiento certificates covering the full period
- Criminal record certificates from both Spain and the US
- Proof of economic means – employment contract, tax returns, or bank statements
- Birth certificate, apostilled and translated into Spanish
Step 4: Pass the DELE A2 and CCSE exams
Since 2015, all naturalization applicants must pass two exams administered by the Instituto Cervantes:
- DELE A2 – demonstrates basic Spanish language proficiency
- CCSE – the Constitutional and Sociocultural Knowledge of Spain exam – covers Spanish government, law, geography, and culture
Both exams are available at Instituto Cervantes testing centers worldwide.
Step 5: Submit your application
Applications are filed electronically through Spain’s Ministry of Justice portal. Processing times vary by province and caseload. The law sets a maximum of 365 days for a decision, though in practice current estimates run roughly one to two years, with longer waits possible in backlogged offices.
Step 6: Swear allegiance and register
Once approved, you must appear at a Civil Registry office to swear allegiance to the King and the Constitution, renounce your prior nationality – the declaration that does not affect US citizenship – and register as a Spanish citizen.
See our TFX guide to moving to Spain for details on establishing residency and the tax implications of your first year.
Spain dual citizenship requirements: documents and eligibility
The naturalization process has specific documentary and personal requirements.
Missing a document or failing an exam will delay or derail your application.
Core eligibility requirements:
- Continuous legal residence in Spain for the required period – 10 years for most Americans
- Clean criminal record in Spain and all countries where you have resided in the past 5 years
- Proof of economic self-sufficiency or stable employment
- DELE A2 language certification
- CCSE civic knowledge certification
- Proof of “good civic conduct” – known as conducta cívica buena – a subjective assessment by the reviewing authority
Documents you will submit:
- Passport and residency card – NIE/TIE
- Birth certificate – apostilled, translated by a sworn translator
- Criminal background check from the FBI – apostilled – and from the Spanish Registro Central de Penados
- Empadronamiento – municipal registration – certificates covering the residency period
- Tax returns or employment documentation demonstrating economic means
The renunciation requirement is what sets Spain apart for Americans. Naturalization applicants must sign a declaration renouncing their prior nationality.
As covered above, the US does not honor this declaration – but it is a mandatory step in the Spanish process.
Your Spanish consulate sets its own acceptance window for the FBI background check, so confirm the current window with the consulate handling your application before you request the apostille.
US tax obligations for US-Spain dual citizens
The United States taxes its citizens on worldwide income regardless of where they live.
Holding dual citizenship in both the USA and Spain does not reduce your tax obligations – the US requires all citizens to file a federal return on worldwide income, regardless of where they live.
This means if you become a Spanish citizen while keeping your US citizenship, you still owe the IRS a complete annual return reporting all income.
That includes salary earned in Spain, Spanish bank interest, rental income, investment gains, and any other worldwide sources.
Your primary filing form remains Form 1040.
The filing deadline for Americans abroad is automatically extended to June 15 – no form required. A further extension to October 15 is available by filing Form 4868.
Tax owed is still due April 15 regardless of extension. Interest accrues from that date.
Many dual citizens are surprised to learn the IRS still considers them full taxpayers even after decades of living in Spain. The filing requirement applies whether or not you owe any US tax after credits and exclusions.
Foreign Tax Credit vs. FEIE: which is better for Spain dual citizens?
Spain has relatively high income tax rates.
This makes the Foreign Tax Credit – the FTC – more advantageous than the Foreign Earned Income Exclusion for many US-Spain dual citizens.
Foreign Tax Credit (Form 1116)
The FTC provides a dollar-for-dollar credit for Spanish income taxes paid, applied against your US tax liability.
Because Spanish tax rates often exceed US rates at comparable income levels, the credit can reduce your US tax bill to zero – and generate excess credits you can carry forward for up to 10 years.
The FTC is claimed on Form 1116, with one form per income category.
A simplified election is available if your total creditable foreign taxes do not exceed $300 – or $600 if married filing jointly – and all foreign income is in the passive category.
Foreign Earned Income Exclusion (Form 2555)
The FEIE allows qualifying US citizens to exclude up to $130,000 (2025) of foreign earned income from US taxation.
You must meet either the Bona Fide Residence Test or the Physical Presence Test – 330 full days outside the US in a 12-month period.
The exclusion applies only to earned income – not passive income such as Spanish rental income, investment gains, or pensions.
The FEIE does not eliminate the filing requirement.
Which works better for Spain?
For dual citizens living in Spain with employment or self-employment income above the FEIE threshold, the FTC typically produces a better result. It offsets US tax using the full amount of Spanish taxes paid.
The FEIE caps out at $130,000 (2025) and cannot be combined with the FTC on the same income.
For lower-income earners or those with mostly earned income below $130,000, the FEIE may be simpler.
Your optimal strategy depends on your income mix, Spanish tax bracket, and whether you have passive income.
Choose the method that produces the lower overall tax liability across both countries.
The US-Spain tax treaty: what dual citizens need to know
The US and Spain have an income tax treaty that has been in force since 1990. A protocol signed in 2013 entered into force on November 27, 2019.
The treaty covers income categories including employment, dividends, interest, royalties, pensions, and government pay.
The Saving Clause
The treaty contains a Saving Clause – Article 1, paragraph 3 – that allows the US to tax its citizens as if the treaty did not exist. Paragraph 4 of the same article carves out specific exceptions to this rule.
This means most treaty benefits that would reduce US tax do not apply to US citizens or green card holders. The US retains full taxing rights regardless.
The practical impact: the treaty is most useful for resolving conflicts over which country gets primary taxing rights on specific income types.
It also sets withholding rate caps on cross-border payments.
Key treaty provisions
The treaty sets reduced withholding rates and allocation rules for several income categories.
- Dividends – the treaty caps withholding at 15% for portfolio dividends and 5% for substantial holdings – defined as 10% or greater ownership.
- Interest – generally exempt from withholding under the treaty at a 0% rate.
- Private pensions – taxable only in the country of residence under Article 20.
If you are a US citizen living in Spain receiving a US private pension, Spain has primary taxing rights – but the Saving Clause lets the US tax it too, with the FTC providing relief.
Government pensions – taxable only by the paying government under Article 21(2), unless the recipient is a resident and a national of the other country – in which case that country of residence has the taxing right instead, though the Saving Clause still lets the US tax its own citizens regardless.
A US federal pension paid to a dual citizen living in Spain can therefore be taxed by Spain, as the recipient is both a resident and a national of Spain, and by the US under the Saving Clause, with double-taxation relief available under the treaty.
Spanish tax residency rules and what they mean for Americans
Spain considers you a tax resident if you spend more than 183 days in a calendar year in the country, if your main economic interests are in Spain, or – under a rebuttable presumption in Spain’s income tax rules – if your spouse and dependent minor children habitually live in Spain and you are not legally separated, even if you personally spend fewer than 183 days there.
A US citizen who becomes a Spanish tax resident is subject to Spanish income tax on worldwide income – creating a potential double-taxation situation that requires careful use of the FTC or treaty provisions.
The Beckham Law
Spain’s Beckham Law – Ley Beckham – offers a special tax regime for qualifying new residents.
If you have not been a Spanish tax resident in the 5 years before relocating, you may elect to be taxed only on Spanish-sourced income at a flat 24% rate – up to €600,000 – for up to 6 years.
This regime can be highly advantageous for Americans transferring to Spain for work. The election must be made within six months of registering with Spanish social security.
FBAR and FATCA reporting requirements for US-Spain dual citizens
US-Spain dual citizens with Spanish bank accounts, investment accounts, or pension plans have additional US reporting obligations beyond the annual tax return.
FBAR (FinCEN Form 114)
If the aggregate value of your foreign financial accounts exceeds $10,000 at any point during the year, you must file FinCEN Form 114 – the FBAR.
This includes Spanish bank accounts, brokerage accounts, pension plans – known as planes de pensiones – and any account where you have signature authority.
The FBAR is filed electronically through the BSA E-Filing system – not with your tax return. The deadline is April 15, with an automatic extension to October 15. No extension form is required.
Penalties for non-compliance are severe. Non-willful violations carry penalties up to $16,536 per report (2025).
Willful violations can reach the greater of $165,353 or 50% of the account balance per violation (2025).
FATCA (Form 8938)
Form 8938 requires disclosure of specified foreign financial assets if they exceed certain thresholds. For US citizens living abroad:
- Single filer – $200,000 at year-end or $300,000 at any point during the year
- Married filing jointly – $400,000 at year-end or $600,000 at any point during the year
Form 8938 is filed with your Form 1040. It covers a broader range of assets than the FBAR, including foreign life insurance policies and interests in foreign entities.
Spanish pension plans – planes de pensiones – count toward both FBAR and FATCA thresholds.
See our TFX guide to FBAR vs. Form 8938 for a detailed comparison of reporting requirements and thresholds.
Spanish wealth tax: does it apply to US citizens living in Spain?
Spain imposes a wealth tax – Impuesto sobre el Patrimonio – on residents with net assets above a national exemption of €700,000, plus a €300,000 deduction for a primary residence.
Spanish tax residents – including US dual citizens – are taxed on their worldwide assets. US brokerage accounts, retirement accounts, and real estate all count toward the threshold.
Non-residents are taxed only on Spanish-sited assets.
Regional variations
Spain’s autonomous communities can adjust the wealth tax rate or effectively eliminate it.
As of 2026, five autonomous communities – Madrid, Andalusia, Murcia, Extremadura, and Cantabria – offer 100% bonifications, effectively zeroing their regional wealth tax. This does not mean wealthy residents in those regions pay no wealth tax.
Solidarity Tax
Spain’s Solidarity Tax on Large Fortunes – Impuesto de Solidaridad de las Grandes Fortunas – applies nationally to net assets above €3 million, regardless of regional bonifications. Rates are:
- 1.7% on €3M–€5.35M
- 2.1% on €5.35M–€10.7M
- 3.5% above €10.7M
This tax was introduced as a temporary measure but has been extended and is effectively permanent as of 2026.
If your worldwide net assets exceed €3 million, you will owe this tax regardless of which autonomous community you live in.
US citizens who are Spanish tax residents may owe Spanish wealth tax on their worldwide assets – including US brokerage accounts, retirement accounts, and real estate.
This applies if your net worth exceeds the applicable thresholds.
See our TFX guide to Spain wealth tax for a full breakdown of rates, exemptions, and regional rules.
US-Spain social security totalization agreement
The US and Spain have a Totalization Agreement in force since April 1, 1988. The agreement prevents dual social security taxation and allows workers to combine credits from both countries to qualify for benefits.
How it works for Americans in Spain
If your US employer sends you to work in Spain temporarily, you continue paying into the US Social Security system and are exempt from Spanish social security contributions for the length of that assignment, provided your employer requests a Certificate of Coverage and reports your expected return date.
Per the SSA’s summary of the agreement, the five-year cap applies specifically to self-employed people who relocate their own business, not to assigned employees.
You must obtain a Certificate of Coverage to document this exemption. Your employer requests it from the US Social Security Administration. Spain’s General Treasury of Social Security – TGSS – also issues a certificate, Form E/USA 1, which employers request from the TGSS provincial office where they are located.
Per the SSA’s summary, it establishes an exemption from US coverage, so confirm with your employer which certificate applies to your assignment.
If you are self-employed in Spain, you pay into RETA – Spain’s self-employment social security regime. The totalization agreement exempts you from US self-employment tax on the same earnings.
The agreement also protects benefit eligibility. If you have worked in both countries but do not have enough credits in either to qualify for benefits on their own, the agreement lets you combine periods to meet the minimum.
For US Social Security, that minimum is currently 40 quarters – 10 years of covered employment.
Catching up on missed US tax returns: streamlined filing for Spain dual citizens
Many Americans who became Spanish citizens or long-term residents were unaware of their US filing obligations.
The IRS Streamlined Filing Compliance Procedures offer a way for qualifying dual citizens to catch up on 3 years of unfiled returns and 6 years of FBARs without the standard failure-to-file penalties.
Streamlined Foreign Offshore Procedures (SFOP)
If you live outside the US and your failure to file was non-willful, you may qualify for the Streamlined Foreign Offshore Procedures.
Under SFOP, the miscellaneous offshore penalty is 0% – you pay only the tax and interest owed.
To qualify, you must:
- Have lived outside the US for at least 330 full days in at least one of the most recent three tax years, and not have maintained a US abode during that period
- Not be under IRS audit or criminal investigation
- Certify on Form 14653 that your failure to file was non-willful
Streamlined Domestic Offshore Procedures (SDOP)
If you live inside the US – or do not meet the SFOP non-residency requirement – the SDOP applies a 5% miscellaneous offshore penalty on the highest aggregate year-end balance of unreported foreign financial assets over the 6-year FBAR period.
Dual citizens who have been living in Spain for years and genuinely did not know about the filing requirement often qualify for SFOP – making it one of the most favorable compliance paths available.
See our TFX guide to streamlined filing for a full walkthrough of the process and eligibility requirements.
Renouncing US citizenship: exit tax and covered expatriate rules
Some US-Spain dual citizens consider renouncing US citizenship to simplify their tax situation.
Renunciation triggers the expatriation tax regime under IRC Section 877A, and the consequences depend on whether you are classified as a “covered expatriate.”
Covered expatriate status
You are a covered expatriate if you meet any one of these criteria at the time of renunciation:
- Average annual US income tax liability over the 5 years preceding expatriation exceeds $206,000 (2025)
- Net worth is $2 million or more on the date of expatriation
- You fail to certify 5 years of US tax compliance on Form 8854
The mark-to-market exit tax
Covered expatriates are subject to a mark-to-market tax on unrealized gains in their worldwide assets as of the day before expatriation. The first $890,000 (2025) of net gain is excluded.
Gains above that amount are taxed at applicable capital gains rates.
This exit tax applies to all assets – not just US-sited property. Deferred compensation and specified tax-deferred accounts are subject to separate rules.
Renunciation does not eliminate back taxes owed. If you have unfiled returns, those obligations survive the renunciation.
Model the full financial impact before making this decision.
US-Spain dual citizenship tax filing comparison table
US-Spain dual citizens face overlapping filing obligations in both countries – understanding which forms are required in each jurisdiction is the first step to full compliance.
| Obligation | US requirement | Spanish requirement |
|---|---|---|
| Annual income tax return | Form 1040 on worldwide income | Modelo 100 (IRPF) on worldwide income if tax resident |
| Foreign account reporting | FinCEN Form 114 (FBAR) if accounts exceed $10,000 | Modelo 720 for foreign assets above €50,000 per category |
| Foreign asset reporting | Form 8938 (FATCA) above applicable thresholds | Included in Modelo 720 |
| Foreign earned income relief | Form 2555 (FEIE) – up to $130,000 (2025) | N/A – Spain taxes residents on worldwide income |
| Foreign Tax Credit | Form 1116 | Deducción por doble imposición internacional |
| Wealth tax | N/A – the US does not have a wealth tax | Impuesto sobre el Patrimonio above €700,000 (plus €300,000 primary residence) |
| Social security contributions | Subject to Totalization Agreement | RETA or Régimen General depending on employment type |
| Exit tax on renunciation | IRC 877A – covered expatriate rules | No exit tax tied to renunciation, but Spain’s exit tax taxes unrealized gains on shareholdings above €4,000,000 – or above €1,000,000 with a stake of more than 25% in one entity – when a Spanish tax resident of at least 10 of the last 15 years leaves Spanish tax residency |
Common mistakes US-Spain dual citizens make on their US tax returns
Tax compliance across two countries creates multiple opportunities for error.
These are the mistakes TFX sees most frequently among US-Spain dual citizens.
1. Failing to file a US return at all after moving to Spain
The most common mistake. Many dual citizens assume that paying Spanish taxes satisfies their US obligations.
It does not – the US requires a separate federal return regardless of taxes paid elsewhere.
2. Not reporting Spanish bank accounts on the FBAR
Spanish checking, savings, and investment accounts all count toward the $10,000 FBAR threshold. Pension plans – planes de pensiones – are reportable too.
The penalties for missed FBARs can reach tens of thousands of dollars per report.
3. Claiming the FEIE without meeting the Bona Fide Residence or Physical Presence Test
You must qualify under one of the two tests to claim the exclusion. Living in Spain alone is not sufficient.
You need to demonstrate either bona fide residence for a full tax year or physical presence outside the US for 330 days within a 12-month period.
4. Ignoring Spanish pension plan reporting requirements
Spanish planes de pensiones are not treated as tax-deferred retirement accounts under US law. Contributions may not be deductible on your US return, and growth may be currently taxable.
These plans also count toward FBAR and Form 8938 thresholds.
5. Assuming the tax treaty eliminates the US filing requirement
The treaty provides relief on specific income categories, but the Saving Clause preserves the US right to tax its citizens on all income.
The treaty does not reduce or eliminate the obligation to file.
How Taxes for Expats helps US-Spain dual citizens
TFX prepares US federal tax returns for American citizens and green card holders living in Spain. Our services cover:
- Annual Form 1040 preparation for expats with Spanish income, including salary, rental, investment, and pension income
- FBAR and Form 8938 filings
- Foreign Tax Credit optimization on Form 1116 and FEIE claims on Form 2555
- Streamlined Filing Procedure for dual citizens catching up on missed returns
- Expatriation tax planning for those considering renunciation of US citizenship
We work with dual citizens at every stage – from the first year of Spanish residency through naturalization and beyond.
Frequently asked questions
Spain does not formally recognize dual citizenship with the US through a treaty.
However, Americans who naturalize in Spain retain their US citizenship because the US presumes they did not intend to give it up, regardless of Spain’s renunciation declaration.
Yes. Since the US does not revoke citizenship based on foreign naturalization unless you intended to give it up, you can hold both a US and Spanish passport.
Spain may consider you to have renounced your US citizenship on paper, but this has no practical effect on your US status.
Yes, through the practical workaround described above.
Americans are not among the nationalities Spain formally exempts from renunciation, but US law protects your citizenship as long as you do not intend to give it up, even if you sign Spain’s renunciation declaration.
The FEIE allows qualifying US citizens living abroad to exclude up to $130,000 (2025) of foreign earned income from US taxation.
Spain dual citizens can use it if they meet the Bona Fide Residence Test or Physical Presence Test. However, the FTC is often a better option when Spanish tax rates exceed US rates.
Renouncing triggers the expatriation tax regime. If you qualify as a covered expatriate – net worth over $2 million, average tax liability over $206,000 (2025), or failure to certify compliance – you face a mark-to-market exit tax on unrealized gains above $890,000 (2025).
Renunciation does not eliminate any prior unfiled returns or unpaid taxes.
Yes, if the aggregate value of all your foreign financial accounts exceeds $10,000 at any point during the year, you must file an FBAR – FinCEN Form 114. This includes Spanish checking accounts, savings accounts, brokerage accounts, and pension plans.
The standard residency requirement is 10 continuous years for American citizens.
After meeting the residency requirement and passing the DELE A2 and CCSE exams, expect a decision within roughly one to two years in practice, although the law sets a maximum of 365 days and backlogged offices can take longer.
Applications are filed electronically through Spain’s Ministry of Justice portal. You must have completed the required residency period, passed the DELE A2 and CCSE exams, obtained criminal background checks from both countries, and gathered all supporting documents.
The full step-by-step process is outlined in the “How to get dual citizenship in Spain” section above.
The IRS Streamlined Filing Compliance Procedures allow qualifying US citizens who non-willfully failed to file to catch up on 3 years of returns and 6 years of FBARs.
If you live abroad and meet the non-residency requirement – 330 days outside the US in at least one of the past three years, with no US abode during that period – the offshore penalty is 0% under SFOP.
Yes. The US-Spain Totalization Agreement has been in force since April 1, 1988. It prevents dual social security taxation and allows workers to combine credits from both countries to qualify for retirement benefits.
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