Applying the Spain-Germany Double Taxation Treaty: Key Forms for Spanish Residents
The Double Taxation Convention (DTC) between Spain and Germany is vital for preventing income from being taxed twice, particularly for Spanish residents receiving income from Germany.
Unlike the UK forms, which are sometimes issued by the Spanish Tax Agency (Agencia Tributaria) and sometimes by HMRC, the forms for the German treaty are heavily focused on claiming refunds or reductions of German withholding tax at the source (in Germany).
The Spanish Tax Agency is responsible for providing the necessary certification of the applicant’s Spanish tax residence for these German forms to be valid.
A very comprehensive list of forms for the Spain-Germany Double Taxation Treaty: this detail is crucial for creating content aimed at Spanish residents with German-sourced income.
Implementing the Treaty: Essential Forms for German-Sourced Income
The forms listed below are primarily based on the Order of November 10, 1975, which implements the Spanish-German DTC. They are used by Spanish residents to claim tax relief in Germany.
1. Forms for Dividends, Interest, and Royalties
These forms are used to recover or reduce the German withholding tax (Kapitalertragsteuer) applied at the source.
| Income Type | Spanish-Reference Form | Purpose |
| Dividends and/or Interest | DBA-SPANIEN/Kapitalerträge | To request the refund or reimbursement of the excess German tax withheld at the source on dividends or interest. |
| D-53221 (Solicitud de reembolso…) | A German form (adapted to the Euro) used to request the refund of German capital income tax paid under the DTC. | |
| Claim for refund of German withholding taxes on dividends and/or interest | A German form (in use since May 2006) for refund claims. | |
| Royalties (Cánones) | DBA-SPANIEN/Lizenzen | To request a reduction at the source or a refund of the excess German tax withheld on royalties. |
| Solicitud según art. 50d EstG… | A German form for requesting an exemption certificate and/or a refund of tax withheld on royalties under the DTC. | |
| Capital Income | Application for a refund of German capital income tax / Antrag auf Erstattung der deutschen Steuer auf Kapitalerträge | German form used to request the refund of tax borne in Germany on capital income. The Spanish Tax Authority certifies residence in Section VII. |
Key Procedural Note: Many of the unilateral German forms contain a section requiring certification by the Spanish Tax Administration regarding the applicant’s residence in Spain and their subjection to Spanish tax without exemption. The Spanish Tax Agency has generally agreed to provide this certification, confirming that the Spanish resident is indeed covered by the treaty.
2. Forms for Favorable Tax Treatment (Opt-in for German Residency Rules)
Germany has specific rules that allow non-residents to opt for a tax treatment similar to that of a resident, provided they meet certain conditions (e.g., deriving a substantial portion of their income from Germany—often 90% or more). This process is crucial for certain cross-border workers and pensioners.
| Form Type | Purpose | Key Details |
| Formularios UE/EEE | Used for applying a more favorable tax regime in Germany for persons resident in Spain who obtain the majority of their income there (similar to the optional regime in Article 46 of the Spanish IRPF Law). | The Spanish administration agrees to complete these forms following specific internal instructions. |
| Formulario Solicitud de tratamiento como trabajador asalariado… (Annex Transfronterizos UE/EEE) | A more recent version of the EU/EEA forms used for those who, despite being non-resident in Germany, request treatment as a fully tax-liable employee (similar to a resident). | This is used when conditions like the 90% income threshold are met. |
3. Capital Gains Tax Refund
- Application for a refund of German capital gains tax: This German form is used to request the refund of tax paid in Germany on certain capital gains. The Spanish Tax Agency certifies the applicant’s habitual residence at the time the capital gains were received.
