There is a German thread about this as well, and there, @Xaphir2k5 seems to have found the answer (at least for him and me): These are very old inactive Spotify subscriptions that we have forgotten about. You can find that old subscription in your PayPal account by going to "Automatic Payments" and clicking "Show inactive". For me, it's a subscription from 2014, that I didn't even remember anymore, which has the exact same description ("3 month of recurring Spotify Premium") as in the recent e-mail. That I really had that subscription is corroborated by old e-mail receipts from 2014 from PayPal that also mention the same payment description.
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