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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
V5618-26 17 Sept 2026

Training grants for students residing in Spain from Portugal may be tax-exempt

SG de Impuestos sobre la Renta de las Personas Físicas
rentas exentas con progresividadconvenio de doble imposiciónresidencia fiscalayuda de formacióntipo medio de gravamen Convenio entre España y Portugal para evitar la doble imposiciónLIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima
Affects CompanyExpat · Non-residentIndividual
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 imposiciónestado de la fuente Convenio España - Países BajosLGT — Ley 58/2003 General Tributaria art. 89.1
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 imposiciónpensión privadapensión públicatransferencia de derechos Convenio España - Países BajosLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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