Where can I find the latest W-8BEN Tax Treaty information for Spain regarding copyright royalties?

The IRS Publication 515 (Withholding of Tax on Nonresident Aliens and Foreign Entities) has the most up-to-date information on tax treaties. For Spain, the withholding rate on copyright royalties is indeed 0% if you qualify under the Spain-US tax treaty. When filling out your W-8BEN, you'll need to claim treaty benefits in Part II. In line 9, enter "Spain" as the country of residence. In line 10, specify the type of income as "Copyright Royalties." For line 11, enter "0%" as the rate of withholding and cite "Article 12" of the tax treaty between Spain and the US. Make sure you have a US Tax Identification Number (usually an ITIN if you don't have an SSN) to put on the form, as this is required for claiming treaty benefits.

I was in the exact same position as you last year with my ebook royalties through a US publisher. I spent days trying to figure this out until I found taxr.ai at https://taxr.ai which saved me so much headache. I uploaded the treaty documents I had found (which were also contradicting each other), and the AI actually analyzed the exact treaty text and confirmed that Spain does indeed have a 0% withholding rate specifically for copyright royalties under Article 12. It explained that the 5% rate you're seeing probably refers to industrial royalties or other categories. The tool breaks down which specific type of royalties fall under which rate. What I found really helpful is that it gave me the exact wording to use on my W-8BEN form and even pointed out common mistakes people make when filling it out.

Just wanted to update that I tried taxr.ai after seeing the recommendation here, and it was incredibly helpful for my situation. I'm from Argentina receiving royalties from a US publisher, and the tool confirmed our treaty rate is 15% for copyright royalties. The best part was that it showed me exactly where in the treaty text this information comes from. It also explained why I was getting conflicting information from different sources - apparently some general royalty charts don't distinguish between different types of intellectual property (copyright vs. patent vs. trademark). I submitted my W-8BEN with confidence last week and my publisher has already confirmed it was processed correctly. This saved me from overpaying by thousands over the next few years!

If you're still struggling with getting a clear answer about your W-8BEN, I had a really frustrating experience trying to call the IRS international tax department directly. Was on hold for HOURS over multiple days and never got through. Then I found this service called Claimyr at https://claimyr.com that got me connected to an actual IRS agent in about 20 minutes. They have this system that holds your place in line and calls you back when an agent is about to be available. You can see a demo of how it works at https://youtu.be/_kiP6q8DX5c - honestly thought it wouldn't work but was desperate after spending my entire weekend on hold. The IRS specialist I spoke with confirmed the 0% withholding rate for Spain-US copyright royalties and walked me through exactly how to complete the form. Apparently there are specific certification requirements that aren't obvious from the form instructions.

I need to eat my words about Claimyr being a scam. After struggling for weeks trying to get clarification on the Korea-US tax treaty for my YouTube royalties, I was desperate enough to try it. The service actually worked exactly as described. After providing my phone number, their system called the IRS international division and held my place in line. About 35 minutes later, I got a call saying an IRS agent was about to be connected, and then I was speaking with an actual IRS international tax specialist. The agent confirmed the correct treaty article and rate for my situation and explained exactly how to document it properly on my W-8BEN. This was after three different accountants had given me three different answers about how to handle it. Given how impossible it is to reach the IRS international tax office directly, this service was honestly worth every penny.

Just to add to the confusion - the rates can sometimes change based on what TYPE of royalty you're receiving. If your music is considered a "copyright royalty" then it's 0% for Spain, but if it's somehow categorized differently it could be subject to different rates. For example, I'm from Germany and depending on whether my gaming app income is classified as "copyright royalty" vs "industrial royalty" vs "business profits," the rates are completely different (0%, 10%, or taxed under different article). Make sure when filling out line 10 of the W-8BEN, you specify "Copyright royalties" rather than just "royalties" to ensure you get the right treaty rate.

Just a heads up - I'm from Spain too and distribute music through CD Baby. When I submitted my W-8BEN claiming the 0% rate, they rejected it the first time saying I needed to include my Spanish tax identification number (NIE) as well as get an ITIN from the US. Had to resubmit with both numbers.

I went through this exact same situation last year with my music royalties from Spain! The confusion about 0% vs 5% rates comes from different types of royalties being grouped together in some documents. For copyright royalties specifically (which includes music compositions), Spain does have a 0% withholding rate under Article 12 of the US-Spain tax treaty. The 5% rate you're seeing likely refers to industrial royalties or patents. A couple of important things I learned the hard way: 1. You absolutely need an ITIN to claim treaty benefits - the form will be rejected without it 2. Make sure to write "Copyright Royalties" specifically in line 10, not just "royalties" 3. Keep copies of everything because some distributors will ask you to resubmit the form annually The process took me about 4 months total (mostly waiting for the ITIN), but it was worth it to avoid that 30% withholding. Good luck with your $1,200 payment - that's a nice chunk of change to not lose to unnecessary taxes!