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V0160-24 19 February 2024 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Taxation of a Spanish researcher's salary in Germany depends on the university's legal status

A Spanish researcher with residency in Spain is hired by a German university to work for one month on-site and the rest remotely. The DGT examines which country has the right to tax these incomes under the Spain-Germany double taxation treaty.

The DGT's ruling

If the university is an entity under public law, the month worked in Germany is taxed in Germany and teleworking is taxed in Spain. If it is not under public law, Article 14 of the Convention applies, whereby physical work in Germany is taxed in Germany and teleworking is taxed in Spain. The exemption for work abroad under Art. 7.p LIRPF only applies to the month of physical displacement, not to teleworking.

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