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V0160-24 ·19 February 2024 ·consulta-vinculante Medium impact
Tax

Taxation of a Spanish researcher's salary in Germany depends on the university's legal status

A Spanish researcher with residency in Spain is hired by a German university to work for one month on-site and the rest remotely. The DGT examines which country has the right to tax these incomes under the Spain-Germany double taxation treaty.

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2024-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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