Spain-Morocco Double Taxation: Complete Guide for MREs in 2026

Yes, the Spain-Morocco tax treaty was signed on 10 July 1978 and is supplemented by a 1985 protocol. It allocates taxing rights between the two countries by income type and provides mechanisms to avoid double taxation.

Property income located in Morocco is primarily taxable in Morocco. In Spain, the MRE must declare it in their IRPF return, but Spain applies the exemption with progressivity method, or tax credit depending on the income type.

Yes, if the total value of Moroccan assets (bank accounts, property, securities) exceeds €50,000 in a category, the MRE residing in Spain must declare them via form 720 (declaration of assets abroad), before 31 March.

Under the Spain-Morocco convention, Moroccan public pensions are in principle taxable in Morocco. Private pensions (CNSS, CIMR) may be subject to Spanish IRPF, but a tax credit for Moroccan withholding is generally applicable.

To avoid double taxation, declare your Moroccan income in your IRPF and attach proof of tax paid in Morocco. Use the dedicated box for foreign tax credit. Consult a tax advisor specialising in international taxation.

No, transfers themselves (fund transfers) are not taxable income in Spain. Only the underlying income (rent, dividends, pension) is taxable. A transfer representing already-taxed savings is not additional income.

For double taxation issues, contact the Agencia Tributaria (AEAT) in Spain via its information service or a tax adviser. For serious disputes, the mutual agreement procedure in article 25 of the Spain-Morocco convention can be initiated.