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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.
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Los rendimientos de trabajo obtenidos por un residente en Alemania por actividades en España pueden tributar en ambos Estados según el artículo 14 del Convenio. Las pensiones de la Seguridad Social española pagadas a un residente en Alemania pueden tributar en España con un tipo máximo del 5% por ser pagos según legislación de seguros sociales. En ambos casos, Alemania deberá aplicar la eliminación de la doble imposición.
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