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V2618-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

No recovery of non-resident income tax retention due to lack of exemption criteria

A medical resident in Bolivia inquired whether she could recover the retention of non-resident income tax applied to a training fellowship in Spain. The DGT responded that the fellowship is not exempt as its purpose is training rather than research, and no exemption applies under a treaty.

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2014-10-06PublishedPublished 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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