colenot, every U.S. Citizen MUST file a tax return - no matter where in the world they're living or where they're a resident.

*If you are a U.S. citizen and NOT a legal resident of Spain (or other cofiuntry) then you are required file a tax return and pay income tax on ALL U.S. based income.

*If you are a U.S. citizen and a LEGAL RESIDENT of Spain (or other country) you are required to file a tax return. IMPORTANT: you only pay income tax on the amount in excess of (something like) $95,000 USD.[/b]

So, if you are making less than $95,000K you don't have to worry about paying income tax but you still need to file a tax return. The USA is the ONLY country IN THE FRIGGIN' WORLD which REQUIRES its citizens to pay income tax if they are living abroad (if over $95K).

When I got my residency I switched over my Google account to my Spain address - it wasn't so hard 5 years ago, not sure now - and I had to digitally fill out and sign a U.S. tax form on Google.com that I was a U.S. citizen living abroad, had to include my Spanish mailing address and my Spanish bank account to which the funds are transferred directly.

Hope all that helps.

I didn't notice any difference in the account/amount once I moved to Spain and switched currencies, no. The only minor issue is that during the transition there is a few days wait for which you may not be paid through Adsense. They may be better about that now and keep track of everything during the transition.

To address your questions in your previous posting to which I didn't reply - sorry about that:
Cost for "Gestores" vary. Mine costs me about 200 Euros per month but with that I get 1 hour of consultation and he also does not only processes my quarterly invoices but also takes care of & files my company's income tax as well as my own personal income tax. I think 200 Euros is the minimum amount you can go. I never use my 1 hour of consultation time per month. Never, but it's good to have out there in case I need him. My "gestor" is Ireland and bilingual, a young-ish guy of nearly 40 years old. Let me know if you'd like me to put you in touch with him. His office is on the Gran Vía.

Paying the 250 Euros per month to become "Autonomo" - "self employed" - is not considered a tax, really. It pays into your (minimum, in this case) pension as well as your health care.

Now my biggest pain in the rear is having all my Spanish income - both personal and Spain-based company - filed for the annual U.S. income tax return. It's a pain because it's kind of complication with corporate taxes paid, etcetera, etcetera and so I pay someone about 250 EUROS(!!!) to prepare it for me. This year I'm going to find someone in the USA to do it but at first look-around it could be just as expensive. Luckily, we have until June to file our US tax returns.

Hope this helps. Saludos, MadridMan