Good luck with this. We are US citizens moving to Andalucia as my huband has a job in Gib for 3 years. We have been working with professionals and still cannot come up with a clear answer. Seems like you are required to pay Spanish tax ratcheting in levels up to 40% then employ the reciprocal agreement when filing tax in your country of origin to ensure there is no duplicate tax. Problem is as we see it is not the duplicate tax but rather the higher tax rate in Spain without chance of deductions we enjoy in the state through property ownership and such. Seems like alot of people choose to "fly under the radar" in Spain which is a risk in itself.