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V2476-14 ·23 September 2014 ·consulta-vinculante Medium impact
Tax

Course fees in Costa Rica not taxable in Spain under double taxation treaty

A Spanish resident asks whether fees from teaching a one-week course in a Costa Rican university are taxable there and whether they can claim a deduction in Spain. The DGT states that, under the double taxation treaty, income is only taxable in Spain and that the activity is not subject to Spanish VAT.

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2014-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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