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A German national with dual German and Spanish nationality working in Madrid as a pedagogical advisor for the German state school service since August 2021 seeks to know in which country her remuneration should be taxed. The DGT applies the exception in article 18.1.b) of the CDI Spain-Germany, which grants exclusive tax jurisdiction to Spain.
Cuestión planteada Donde debe tributar por las remuneraciones recibidas por su trabajo.
Según el artículo 18.1.b) del Convenio entre España y Alemania, las remuneraciones pagadas por un Estado pueden tributar exclusivamente en el Estado de residencia si los servicios se prestan en ese Estado y la persona es nacional de dicho Estado de residencia. Al ser la consultante residente fiscal en España y poseer la nacionalidad española, la potestad tributaria recae únicamente en España. El hecho de poseer también la nacionalidad alemana no impide la aplicación de esta excepción.
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