Published: 01.06.2026
The source reports that the exchange of information between the Spanish and Russian tax authorities ended on 1 January 2025. As a result, the Spanish tax authority cannot automatically verify Russian tax returns, and crediting tax paid in Russia may be restricted.
For Russian nationals who become Spanish tax residents, the change increases the importance of independently documenting income, taxes and foreign assets. According to the source, ending the exchange both reduces automatic verification of Russian tax returns and removes a basis for crediting Russian personal income tax in cases where that credit previously relied on the exchange framework. This may affect the tax burden after relocation, particularly for people retaining income or assets in Russia. It is relevant when planning the tax side of a move and obtaining advice on cross-border taxation.