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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A PhD student enquired whether a grant received from a French association to conduct a scientific project in Spain was subject to taxation. The Directorate General for Taxes (DGT) ruled that, as the grant does not meet the exemption requirements for study or research grants, the amounts must be taxed as employment income.
The tax team reviews your specific situation.
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