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V2450-24 ·4 December 2024 ·consulta-vinculante Medium impact
Tax

German official with dual nationality: tax exclusive to Spain on CDI remuneration

A German national with dual German and Spanish nationality working in Madrid as a pedagogical advisor for the German state school service since August 2021 seeks to know in which country her remuneration should be taxed. The DGT applies the exception in article 18.1.b) of the CDI Spain-Germany, which grants exclusive tax jurisdiction to Spain.

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2024-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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