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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A consultant who worked in Spain and Germany, with a rented property in Spain, asks whether they must pay IRPF or IRNR. The DGT explains that determining their fiscal residence through permanence or economic interest centre, and applying the Spain-Germany double taxation treaty, is key.
The taxpayer's fiscal residence determines whether income is taxed in Spain or Germany, affecting IRPF or IRNR liability.
The tax team reviews your specific situation.
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