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V2279-14 ·4 September 2014 ·consulta-vinculante Medium impact
Tax

German university research payments treated as work income in Spain

A Spanish professor asks whether daily payments from a German university during a research visit are subject to Spanish personal income tax. The DGT rules that these amounts constitute work income and must be taxed in Spain as part of the taxpayer's world income.

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2014-09-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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