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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.
El artículo 18.1.a) del CDI España-Alemania atribuye con carácter general la potestad de gravar las remuneraciones pagadas por el Estado alemán al Estado pagador (Alemania). Sin embargo, la excepción del artículo 18.1.b) desplaza esa potestad al Estado de residencia (España) cuando los servicios se prestan en ese Estado y la persona es residente en él y posee su nacionalidad. En este caso la consultante es residente fiscal en España y nacional española, por lo que la excepción es plenamente aplicable. La circunstancia de poseer también la nacionalidad alemana no desvirtúa la conclusión, pues el precepto no exige que el contribuyente carezca de la nacionalidad del Estado de fuente. Las remuneraciones tributan exclusivamente en España por IRPF, sin que Alemania pueda gravarlas.
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