Doctrine by topic · DGT Observatory

Double Taxation Convention: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 39 rulings · 2016–2025

Current position

Taxing authority over salaries depends on the physical location where the employment is exercised, with the State where the work is performed prevailing according to the applicable conventions. In cases of public pensions, taxation may shift to the State of residence if the beneficiary holds the nationality of said State. For the exemption regarding international assignments, it is imperative that the work be physically performed outside of Spain for a non-resident entity in a country with an information exchange agreement.

The DGT's position remains constant in applying the rule of physical territoriality of work to determine taxing authority. No doctrinal changes are observed, but rather the application of specific criteria depending on the nature of the income (salaries, pensions, or assignments) and the applicable convention. The doctrine is consistent in that the place where the activity is exercised determines the tax.

Turning points

  1. V0162-24

    Specifies that for income to be taxed exclusively in the State of origin, three simultaneous conditions must be met: a stay of less than 183 days, a non-resident payer, and the absence of a permanent establishment in the State of residence.

  2. V2339-25

    Establishes the nationality exception in public pensions, allowing the State of residence to tax the income if the beneficiary is a resident and national of said State.

Analysis based on 36 of 39 rulings with a stated position. Updated 3 August 2026.

Rulings on this topic

24
V5318-26 28 Jul 2026

UK Royal Mail service pensions taxed exclusively in Spain

SG de Impuestos sobre la Renta de las Personas Físicas
pensionesremuneraciones análogasresidencia fiscalconvenio de doble imposiciónrendimientos del trabajo LIRPFLGT — Ley 58/2003 General Tributaria art. 88.2
Affects CompanyExpat · Non-residentIndividual
V5194-26 17 Jul 2026

Deductibility of remuneration for a non-resident administrator

SG de Impuestos sobre las Personas Jurídicas
deducibilidad de gastosadministrador no residenteretención de irnrconvenio de doble imposicióndevengo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V1199-26 21 May 2026

Netherlands dividends retain their nature despite exit tax trigger

SG de Fiscalidad Internacional
dividendoimpuesto de salidadoble imposiciónconvenio de doble imposiciónganancias latentes Convenio España - Países BajosLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1196-26 21 May 2026

Spouse of a Spanish diplomat abroad may be IRPF taxpayer under domestic law

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalpersonal diplomáticofamiliar dependientenormativa domésticaconvenio de doble imposición LIRPF — Ley 35/2006 del IRPF art. 5LIRPF — Ley 35/2006 del IRPF art. 8.1
Affects CompanyExpat · Non-residentIndividual
V1135-26 19 May 2026

A former Dutch postal employee's pension is only taxable in Spain

SG de Fiscalidad Internacional
residencia fiscalconvenio de doble imposiciónpensiones privadasretribuciones públicasderechos consolidados Convenio España - Países BajosLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0269-26 9 Feb 2026

Tax declaration obligation depends on exceeding income thresholds

SG de Impuestos sobre la Renta de las Personas Físicas
rentas exentas con progresividadlímite de obligación de declararconvenio de doble imposiciónrendimientos del trabajorendimientos de capital mobiliario LIRPF — Ley 35/2006 del IRPF art. 96.2LIRPF — Ley 35/2006 del IRPF art. 96.3
Affects CompanyExpat · Non-residentIndividual
V2417-25 10 Dec 2025

French spousal allowance taxed solely in Spain as income from work

SG de Fiscalidad Internacional
pensión de alimentosresidencia fiscalrendimientos del trabajoconvenio de doble imposiciónrenta mundial LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 7
Affects CompanyExpat · Non-residentIndividual

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