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V0185-26 ·30 January 2026 ·consulta-vinculante Low impact
Tax

Income of a Spanish researcher paid by a Spanish university to work in Germany may be exempt from Spanish personal income tax

A postdoctoral researcher hired by the University of Málaga to work in Germany asks whether her income is exempt from Spanish personal income tax or is subject to German taxation. The DGT states that exemption from Spanish personal income tax depends on the work being carried out for a non-resident entity and the effective beneficiary being the foreign entity.

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2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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