Skip to content
V2340-25 ·3 December 2025 ·consulta-vinculante Low impact
Tax

Spain may tax wages earned in Spain by a German tax resident

A German tax resident working for a Spanish company asks whether their salary is taxable in Spain. The DGT determines that wages earned physically in Spain are subject to Spanish IRNR tax, as the conditions for exemption under the double taxation treaty are not met.

In 6 key points

Lifecycle

2025-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact