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V0633-16 16 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Determination of tax residence and its impact on the taxation of a CDTI scholarship

A CDTI intern enquires whether they should be taxed in Spain or Switzerland regarding a scholarship for studies abroad. The DGT clarifies that taxation will depend on whether the applicant maintains their tax residence in Spain or becomes a non-resident.

The question raised

Question raised Tax residence of the taxpayer: given that their effective residence is not in Spanish territory, it is desired to know whether they must be taxed in Spain under Personal Income Tax (IRPF) or whether they must be taxed in their country of residence.

The DGT's ruling

If the inquirer is a tax resident in Spain, the scholarship is taxed as income from employment under the Personal Income Tax (IRPF), without the possibility of applying the deduction for geographical mobility. If the inquirer is a non-resident, the scholarship is taxed in Spain under the Non-Resident Income Tax (IRNR) as it constitutes public remuneration of Spanish source that cannot be taxed in Switzerland under the Spanish-Swiss Convention. The exemption under the IRNR would only apply if the scholarship is granted through international cooperation agreements or meets the requirements of Article 7 of the Personal Income Tax Law (LIRPF).

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