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        DTAA

        Article 21 - Students

        Spain

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        Student payments tax exemption for cross-border maintenance and education funds when sourced outside the host state. Payments to a student or business apprentice who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the first-mentioned State, provided that such payments for maintenance, education or training arise from sources outside that State.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Student payments tax exemption for cross-border maintenance and education funds when sourced outside the host state.

                                Payments to a student or business apprentice who was immediately before visiting a Contracting State a resident of the other Contracting State and who is present solely for education or training shall not be taxed in the first-mentioned State, provided that such payments for maintenance, education or training arise from sources outside that State.


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