For people relocating from Spain to the United States

Moving to the US From Spain: Your First US Tax Year

Before your first US tax return after leaving Spain, three questions matter: when you became resident, whether the treaty makes you resident somewhere else, and what to report from Spain.

Substantial presenceGreen card testDual-status yearTie-breakerSocial security

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Quick answer

When does someone moving from Spain start paying US tax on worldwide income?

From the residency starting date: the first day in the US in a year you meet the substantial presence test, or the first day as a permanent resident under the green card test (IRS Pub 519). Before that you are a nonresident, so the first year is usually dual-status. If you are also resident in Spain, Article 4 (Residence) of the treaty decides which country you are resident in for treaty purposes.

Prepared by Illuminous Accounting · Sources checked November 11, 2026

At a glance

When you become US resident: Green card test or substantial presence test (Code section 7701(b))
First year: Usually dual-status: nonresident, then resident
Treaty tie-breaker: Article 4 (Residence)
Social security agreement: Yes, since April 1, 1988
Accounts in Spain: FBAR, Form 8938 and PFIC rules can apply once resident

Arriving from Spain: which test applies

There is no form that makes you a US tax resident. It happens automatically under Code section 7701(b) once you pass either test (IRS Pub 519). A green card does it from the first day you are in the US with permanent resident status. Without one, the substantial presence test does it once you have 31 days this year and 183 weighted days over three years.

Someone arriving from Spain with no earlier US days needs to arrive by early July and stay for the rest of the year to pass the substantial presence test in the first year. The calculator shows the date for your arrival.

The first US return after Spain

The first US return after leaving Spain is rarely a normal one.

Situation	What applies
Arrived mid-year and passed a test	Dual-status year: nonresident before the residency starting date, resident after it
Arrived late and passed neither test	Nonresident for the year, unless the first-year choice applies (31 consecutive days and 75% presence, plus the substantial presence test next year)
Married to someone still in Spain	Special rules let some couples choose to file as residents for the whole year

Source: IRS Pub 519. See also first-year green card tax.

Dual residence with Spain

The US tests in Pub 519 do not override a treaty's own residence rules (IRS Pub 519). For people moving from Spain: Article 4 (Residence) of the treaty has the tie-breaker for someone resident in both countries: it looks first at where you have a permanent home available, then at the further tests the article lists, in the order it sets them. A US return that relies on the tie-breaker needs Form 8833 (IRS), and long-term green card holders should check the section 877A consequences first.

Your accounts back home

Once you are a US resident, bank, pension and investment accounts you keep in Spain can bring the FBAR and Form 8938, and funds held there are often treated as PFICs (Form 8621, IRS). See FBAR and FATCA and Form 8938 for who files and the thresholds.

Where these rules come from

Treaty

The IRS lists the 1990 income tax treaty, signed February 22, 1990, amended by a protocol signed January 14, 2013. General effective date (IRS Table 3): treaty Jan. 1, 1991; protocol Nov. 27, 2019 (IRS treaty documents for Spain; treaty text; IRS Table 3).
Residence and tie-breaker: Article 4 (Residence).
Saving clause: Article 1 (General Scope).
Article 20 (Pensions, Annuities, Alimony, and Child Support), pensions.
Article 24 (Relief from Double Taxation), relief from double taxation.
Article 16 (Dependent Personal Services), employment income.

US law

US residency tests and starting dates: Code section 7701(b) (IRS Pub 519).
Treaty residence for dual residents: Treas. Reg. section 301.7701(b)-7, Form 8833 and section 6114; long-term residents: section 877A (IRS Form 8833).
Social security agreements: SSA list.

The rules of Spain on leaving the country also apply; check them with a local adviser.

How we help

Send us your arrival date, visa or green card dates and a summary of income and accounts in Spain. We confirm your US status for the year, prepare the dual-status or resident return with the reporting it needs, and Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. Quote before any work.

Common questions

Am I a US tax resident in my first year after leaving Spain?

When you meet the green card test or the substantial presence test (31 days this year and 183 weighted days over three years). Your residency starting date is generally your first day in the US that year, or your first day as a permanent resident.

What if I am resident in both Spain and the US?

Article 4 (Residence) of the treaty breaks the tie, starting with where you have a permanent home. Claiming treaty residence in Spain on a US return needs Form 8833.

Do I report my accounts in Spain after moving to the US?

Once you are a US resident, yes: the FBAR when foreign accounts total more than US$10,000, Form 8938 above higher thresholds, and PFIC rules for many foreign funds.

Is there a US social security agreement with Spain?

Yes, in force since April 1, 1988.

Sources

Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.

Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.

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