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This tax thing is extremely complicated and no one seems to be able to give a straight definitive answer.

I'm (trying) to read the treaty.  I'm supposed to understand it and it is supposed to be "simple" or "easy" or "clear".

What I read says that if, by declaring myself a tax resident in the U.S. (using IRS form 8802 and apostilled form 6166), I am only subject to being taxed in that "contracting state".  There are criteria for establishing residency such as "being a U.S. citizen and one:

"shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (center of vital interests)"

I have a "permanent home (and residence in the U.S.) available to me" in the U.S. (should my temporary status be denied at renewal)

All my income and savings with the exception of less than $10,000 in a foreign bank account are generated in the U.S.

If I comply by providing proof of U.S. tax residency with form 6166 it appears (from this perspective) that I should be only liable for U.S. taxes.

Then Spanish tax law comes and says 183 days: you're a tax resident.  The treaty implies that since I am a tax resident in both countries only one should get involved and take all your taxes.  Then there is the other path that says: pay both countries and sort it out with tax refunds and exemptions.

Unfortunately I'm forced into getting a tax lawyer when I arrive in Spain... this is way too ambiguous and complicated a process that interferes with the peace and tranquility one comes to expect from a low stress care-free retirement lifestyle.

I really don't expect a straight answer from any one on this.... but if you can come up with one.... I'm all ears.