Editorial transparency and use of artificial intelligence
This article forms part of the CostaLuz Lawyers blog and is published for general informational and educational purposes only. It was prepared with the assistance of artificial intelligence tools and, before publication, was substantively reviewed and editorially approved by Maria de Castro, a Spanish-qualified lawyer registered with the Cádiz Bar Association under number 2745, founder of CostaLuz Lawyers and the person responsible for the editorial review of the published content.
This article does not constitute legal, tax, immigration, employment, estate-planning or investment advice and does not replace an individual assessment and the professional work of the appropriate CostaLuz Lawyers specialist. No action or omission should be based solely on this information.
Quick answer: On 10 March 2026 Spain’s Council of Ministers authorised the signing of a new double-tax treaty with the Netherlands to replace the 1971 agreement. It is not yet in force — it still needs to be signed and ratified by both parliaments — but it changes how Dutch residents’ property, company gains and cross-border income will be taxed.
If you are Dutch and living in Spain, or own property or a company here, now — before it takes effect — is the time to review your position, while there is still room to plan.
What is changing
The new convention modernises the 1971 treaty to current OECD standards. The confirmed changes reported on the authorised text include:
- A “real-estate-rich company” clause. Gains from selling shares in a company whose value derives mainly from Spanish real estate can be taxed at source in Spain — a gap the 1971 treaty did not cover. This matters if you hold Spanish property through a Dutch company.
- Anti-abuse (BEPS) rules. A principal-purpose test, provisions for fiscally transparent entities, and limits on benefits routed through permanent establishments in low-tax third countries.
- Clearer dual-residence tie-breaker and updated limits on withholding tax on dividends, interest and royalties.
- Mobility. More precise day-counting for people splitting the year between the two countries (Spain’s digital-nomad regime, the Dutch 30% ruling) and better relief for short-term cross-border employment.
What we do not know yet
The full text has not been published in Spain’s Official Gazette (BOE). In particular, the detailed pension provisions of the new treaty are not yet public. Under the current 1971 treaty, the Dutch AOW state pension stays taxable in the Netherlands while Spain applies exemption-with-progression; whether the new treaty keeps that treatment will only be certain once the text is published. We will update this page when it is.
What to do before it takes effect
- Review your tax residency and where each source of income is taxed under the current treaty (see our Netherlands-Spain treaty guide).
- If you hold Spanish property through a company, take advice on the real-estate-rich clause before any sale or restructuring.
- If you receive Dutch or Spanish pensions, review how they are taxed now and plan for possible change (see foreign pensions in Spain).
- If you own Spanish property, check your wealth-tax exposure in parallel.
Update — entry into force
The treaty is authorised but not yet signed and ratified. This section will be updated with the official entry-into-force date once it is published in the BOE.
Related 2026 changes for foreign owners in Spain: the EU–UK Gibraltar Treaty — what changes on 15 July 2026 · our free 23 July 2026 webinar on the new treaties, wealth-tax reclaims and wills · if you own near the Campo de Gibraltar, our Sotogrande & San Roque legal services.
Dutch and unsure how the new treaty affects you? Book a call and we will review your pension, property and company position under the current treaty — and what to plan for before the new one takes effect. No obligation.
Prefer to write first? Send a message → — María replies within one business day.
Need to speak now? +34 919 499 342 (EN/ES, 24h). Office: +34 919 499 342. Costaluz Lawyers — María Luisa de Castro, ICA Cádiz nº 2745.
This article is general information, not definitive legal advice. The new treaty is not yet in force and its final text may differ from the authorised version; verify your position with a qualified adviser before acting. Reviewed by María Luisa de Castro, Costaluz Lawyers, ICA Cádiz nº 2745.