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V5451-26 ·6 August 2026 ·consulta-vinculante Medium impact
Tax

Tax exemption for the European University Institute does not apply automatically to fellows

A researcher inquires whether their postdoctoral fellowship in Italy is exempt under the European University Institute Convention and if they will be considered a tax resident in Spain. The DGT rules that, as it has not been proven that the researcher belongs to the categories of personnel entitled to privileges, the fellowship does not benefit from this specific exemption, and their residency will depend on criteria regarding duration of stay and centre of economic interests.

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2026-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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