Skip to content
V2513-22 ·7 December 2022 ·consulta-vinculante Medium impact
Tax

German foundation payments may be taxed in Spain as income from work

A German citizen asks whether compensation from a German public foundation for disability would be taxable in Spain if she establishes her fiscal residence there. The DGT responds that Spain has taxing power and that such income must be taxed as income from work.

In 6 key points

How it affects those involved

Income from German public foundations may be subject to Spanish income tax if the recipient has fiscal residence in Spain.

Lifecycle

2022-12-07PublishedPublished 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