Do I have to declare the Spanish non-resident tax in Germany?

Spanish property income may be relevant for the German income tax return — typically the Anlage AUS or an equivalent foreign income declaration is required. The specific tax treatment depends on the income type and the DTA, and should be reviewed with a German tax adviser. Spanish property income is declared there — both imputed income and rental income — along with the tax paid in Spain as creditable foreign tax. The credit method works as follows: the IRNR paid in Spain via the Modelo 210 is credited against the German income tax liability on the same income. This means Germany taxes the Spanish income in principle but credits the Spanish tax against it. If the Spanish tax exceeds the German liability on those earnings, the excess is lost — it is neither refunded nor carried forward. Depending on the income type and DTA treatment, crediting or progression effects may be relevant. The Justificante — the official filing receipt from the AEAT — serves as proof for the credit. It contains the NRC, the amount paid and the tax year. The German Finanzamt may request this document. A common error: owners omit the Spanish income from their German return, believing the tax obligation is discharged in Spain. This is legally incorrect — the reporting obligation in Germany exists regardless of whether tax has been paid in Spain. Failing to declare the income risks reassessments and surcharges from the German tax authorities. This guidance applies specifically to owners who are tax-resident in Germany. Austrian, Swiss and other owners have analogous reporting obligations in their respective countries.