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V3007-20 ·5 October 2020 ·consulta-vinculante Medium impact
Tax

Tax residency and employment income taxation governed by LIRPF and Germany treaty

A worker asks which taxes he must pay in Spain for income earned working for a German company while his family resides in Spain. The DGT explains that tax residency is determined by criteria of permanence or centre of vital interests, and the Spain-Germany double taxation treaty resolves potential residency conflicts.

In 6 key points

How it affects those involved

Workers earning income abroad may be subject to Spanish tax if their family resides in Spain, depending on residency criteria and bilateral tax treaties.

Lifecycle

2020-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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