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V1919-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Workers displaced under special regime not considered residents for tax treaty purposes

A worker under the displaced workers regime asks whether their German-sourced income is taxable in Spain. The DGT clarifies that such contributors are not residents for treaty purposes with Germany and examines the taxation of their income based on their classification.

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2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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