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V1133-26 19 May 2026 · SG de Fiscalidad Internacional Criterion in force
IRNR · rentas del trabajo

Earnings and pensions may be taxed in Spain for German residents

A German resident working in Spain raises the issue of taxation of their salary and active pension. The DGT confirms both may be subject to Spanish tax under the Spain-Germany agreement and domestic law.

The question raised

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What is published here, applied to a company or a specific case. The first meeting is free.

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