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V2982-20 ·5 October 2020 ·consulta-vinculante Medium impact
Tax

Payments for academic external placements are treated as income from work

A company asks about the taxation of monthly payments to students on placements. The DGT responds that these amounts are income from work subject to withholding, either through IRPF if the student is a resident or through IRNR if non-resident.

In 6 key points

Lifecycle

2020-10-05PublishedPublished 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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