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A French resident student carrying out training in a Spanish company asks whether their income is exempt under the France-Spain double taxation treaty. The DGT responds that as the income is sourced in Spain, the exemption does not apply and it is taxable in Spain.
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El artículo 21 del Convenio hispano-francés no permite la exención de rentas de estudiantes si estas proceden de fuentes situadas en el Estado donde se encuentran. Al derivar de una actividad personal desarrollada en España, las rentas tributan por el IRNR según el artículo 13.1.c) del TRLIRNR. La empresa española debe practicar una retención del 19% conforme al artículo 25 del TRLIRNR por ser residente en la Unión Europea.
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