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V1399-25 ·22 July 2025 ·consulta-vinculante Low impact
Tax

Tax residency and salary taxation depend on physical presence and compliance with treaty requirements

A Spanish worker asks whether they must declare income in Spain or Germany after working more than eight months for a German company. The DGT explains that fiscal residency depends on physical presence and the centre of economic interests, and how earnings would be taxed under the double taxation treaty.

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2025-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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