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of <h1>DTAA Article 21: Tax Relief for Students and Apprentices Abroad, Ensuring No Double Tax on External Payments.</h1> Article 21 of the Double Tax Avoidance Agreement (DTAA) between Spain and another contracting state addresses the tax treatment of payments to students or business apprentices. It stipulates that payments received by a student or apprentice, who is a resident of one contracting state and is present in the other solely for education or training, will not be taxed in the host state if these payments originate from sources outside the host state. This provision facilitates international education by preventing double taxation on funds meant for maintenance, education, or training.
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