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V2789-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

Grants to non-resident trainees not subject to IRNR

The DGT determines that chambers of commerce, being private entities, do not constitute public administrations, and thus their payments to non-resident trainees are not public remuneration subject to tax.

In 6 key points

Lifecycle

2023-10-16PublishedPublished 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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