The 32-year-old player has signed for the Iranian top-flight side for an undisclosed fee.
Gomes started his playing career in 2008 in Spanish team Albacete. He joined Italian club Udinese a year later.
The former Spain U-19 player has also played in Real Madrid B, Osasuna and Cordoba.
He has most recently played at Cartagena.
Tractor, headed by Spanish coach Paco Jemez, is a favorite to win Iran Professional League (IPL) for the first time.