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The short answer
If you were Spanish tax resident, Nigerian income goes on your Modelo 100 Renta in euros: rent as real-estate income, interest and dividends as savings income, Nigerian pay as work income. Because Nigerian income has no Spanish withholding, it falls outside most of AEAT's filing exemptions, so you will usually need to file, then claim the deduction for international double taxation.
Who files the Renta
The Renta is the annual return for Spain's personal income tax (IRPF), filed on Modelo 100 through the Agencia Tributaria's Renta WEB or Renta DIRECTA service. The return for tax year 2025 (Renta 2025) opened on 8 April 2026, according to the AEAT IRPF page. If you were Spanish tax resident in a year, you report your worldwide income for that year, so income from Nigeria goes in alongside your Spanish salary.
The filing thresholds, and why Nigerian income often triggers a return
The AEAT summary table for Renta 2025 sets two rules for people who are not obliged to file.
| Rule 1: you need not file if your income is only… | Up to |
|---|---|
| Work income from one payer (second and later payers no more than €1,500 a year) | €22,000 |
| Work income where the second and later payers exceed €1,500, or the payer need not withhold, among other cases | €15,876 |
| Capital income and gains subject to Spanish withholding | €1,600 |
| Imputed property income, Letras del Tesoro, subsidised housing aid | €1,000 |
Rule 2 exempts people whose work, capital, business income and gains, with or without withholding, add up to no more than €1,000, with capital losses under €500. Anyone registered as self-employed (RETA) at any point in the year must file regardless.
Income from Nigeria carries no Spanish withholding, so Nigerian rent, interest from a Nigerian bank or freelance fees from a Lagos client do not fit Rule 1. On our reading of the table, a Spanish resident with a salary and any meaningful Nigerian income will usually have to file. The AEAT's Asistente virtual de Renta can confirm your case.
Where each kind of Nigerian income goes
| Nigerian income | IRPF category | Nigerian tax to note for the credit |
|---|---|---|
| Rent from Nigerian property | Rendimientos del capital inmobiliario (manual chapter 4) | Rent withholding by tenant, NRS assessment |
| Interest on Nigerian deposits, T-bills | Rendimientos del capital mobiliario (savings income) | Withholding at source; treaty caps it at 7.5% |
| Dividends from Nigerian shares | Rendimientos del capital mobiliario (savings income) | Withholding at source; treaty cap 10% for individuals |
| Salary from a Nigerian employer | Rendimientos del trabajo | PAYE, if deducted |
| Freelance or business income from Nigerian clients | Actividades económicas | Withholding on fees, if deducted |
| Gain on selling Nigerian land or shares | Ganancias patrimoniales | Nigerian capital gains tax paid |
Declare each item in euros. Then claim the deducción por doble imposición internacional for Nigerian tax actually paid, within the cap set by the Spain–Nigeria treaty; we explain it in claiming credit for Nigerian tax. The draft return (borrador) the AEAT prepares will not include Nigerian income, because no Spanish payer reported it, so you must add it yourself before submitting.
Converting naira to euros
Spain taxes in euros, so each Nigerian amount needs converting. Use a consistent, documented exchange rate for each date or period and keep the source. Never use a rate you remember; record where it came from. Ask your asesor which reference rate the AEAT expects for your situation, especially for large one-off items such as a land sale.
Common mistakes
- Netting the Nigerian tax off the income. Declare the gross Nigerian amount and claim the Nigerian tax as a deduction from Spanish tax, not as a reduction of the income.
- Leaving out income kept in Nigeria. Spanish residents are taxed on income wherever it is paid or kept.
- Mixing tax years. Spain uses the calendar year; Nigerian documents may cover other periods, so split them by date.
Steps
- Confirm you were Spanish tax resident for the year (see the 183-day and economic tests).
- List every Nigerian income item for the calendar year with its date, gross amount and Nigerian tax.
- Convert to euros using one documented method.
- Open your borrador in Renta WEB and add the Nigerian items in the right sections.
- Claim the international double taxation deduction with the Nigerian tax evidence to hand.
- Check whether you also need the information return on foreign assets (Modelo 720).
- Submit before the deadline the AEAT publishes on its Campaña de Renta page, and keep your working papers.
We did not find the closing date for Renta 2025 on the AEAT pages we opened, and the 2026 campaign will have its own dates, so check the Campaña de Renta page for the year you are filing. If you missed a year, a late return is still possible; late filing can bring surcharges, so take advice before filing.
Where Pryme fits
Filing is easier when Nigerian income arrives in one place with a clean record. A Pryme account holds naira and euros, and verifiable statements show each credit and any conversion, so your asesor can tie the figures to evidence. Conversions through Swap show the rate and the fee before you approve.
Questions people ask
Do I need to file the Renta if my only foreign income is small Nigerian interest?
Possibly. Interest without Spanish withholding is outside the €1,600 exemption, and the general €1,000 rule counts all your income together, so most salaried people with Nigerian interest end up filing.
Will the AEAT borrador include my Nigerian income?
No. The draft only reflects what Spanish payers reported. You must add Nigerian income yourself.
Which form is the Spanish income tax return?
Modelo 100, filed through Renta WEB or Renta DIRECTA on the AEAT Sede.
What if I did not declare Nigerian income in past years?
You can file late or complementary returns. Surcharges may apply, so talk to an asesor fiscal first.
Sources
- Agencia Tributaria: IRPF page (Campaña de Renta 2025 began 8 April 2026) · accessed Oct 2026
- Agencia Tributaria, Manual práctico de Renta 2025: Contribuyentes no obligados a declarar – cuadro resumen · accessed Oct 2026
- Agencia Tributaria: Manual práctico de Renta 2025, Parte 1 (index) · accessed Oct 2026
- BOE: Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas, consolidated text (last updated 7 Oct 2026), arts 2, 8, 9 and 12 · accessed Oct 2026
- Spain–Nigeria Convention for the avoidance of double taxation and Protocol (English text published by the Ministerio de Hacienda) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.