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V1537-14 11 June 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

German spouses' tax residency and lifetime income taxation in Spain

A German couple consults on their Spanish tax residency and the taxation of German lifetime income. The DGT determines that, having spent over 183 days in Spain, they are tax residents and must pay tax on their worldwide income.

The question raised

In view of the provisions of the Spain-Germany Double Taxation Convention and the remaining applicable regulations pursuant to the Personal Income Tax Act, the following is consulted:

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