# Refund of tax paid in Germany if moving to Spain



## Muggers (May 15, 2014)

Hello to everyone reading this. I have a question concerning repayment of tax under the double taxation agreement between Spain and Germany.
My situation is this.
I am a British national living in Germany and I will be moving to Spain later this year. I will become resident for tax purposes in Spain.
I have property in Germany from which I derive a rental income and that is and will remain my only income. The German tax authorities have advised me that as I will no longer be resident in Germany I will have to pay tax on my rental income without the benefit of a personal tax allowance. At present I claim a personal allowance for myself and my wife, which means that I do not pay tax as the income is too low.
When I take up tax residency in Spain I will declare the income to the Spanish authorities.
My question is, in the event that the Spanish tax authorities decide that my income is low enough not to pay tax, is there a way to reclaim the tax already paid in Germany.
My reasoning is that had the income originated entirely in Spain, I would pay no tax, because a personal allowance would have been given which would have lifted me out of tax. But because it comes entirely from Germany, I lose my personal allowances for both myself and my wife. This does not seem right.
Thanks in advance for any help on this.


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