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of <h1>Student Payments from Abroad Exempt from Tax in Host State under Article 21 of Double Tax Avoidance Agreement</h1> Article 21 of the Double Tax Avoidance Agreement between Spain and another Contracting State stipulates that payments received by a student or business apprentice, who was a resident of one Contracting State before visiting the other solely for education or training, shall not be taxed in the host State. This exemption applies only if the payments originate from sources outside the host State.
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