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V2296-22 ·31 October 2022 ·consulta-vinculante Medium impact
Tax

The tax treatment of the scholarship in the Non-Resident Income Tax (IRNR) depends on whether the payer is ICEX or a private company

An inquirer asks about the taxation of a 12-month scholarship partially paid by ICEX and partially by a company. The Tax Agency responds that the amounts from ICEX are public remuneration subject to IRNR if they are not taxed in the country of origin, whereas those from the company are not subject to the tax.

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2022-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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