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V2296-22 31 October 2022 · SG de Fiscalidad Internacional Criterion in force
IRNR · retribuciones públicas

The tax treatment of the scholarship in the Non-Resident Income Tax (IRNR) depends on whether the payer is ICEX or a private company

An inquirer asks about the taxation of a 12-month scholarship partially paid by ICEX and partially by a company. The Tax Agency responds that the amounts from ICEX are public remuneration subject to IRNR if they are not taxed in the country of origin, whereas those from the company are not subject to the tax.

The question raised

Question raised

The DGT's ruling

Remuneration from ICEX is considered public remuneration and is deemed to be obtained in Spanish territory pursuant to Article 13.1.c) 2nd of the TRLIRNR, provided that the service is performed entirely abroad and is not subject to a tax of a personal nature in the country of origin. The general tax rate is 24 percent, unless the reduced rate of 19 percent applies due to residence in the EU or EEA with an exchange of information. Conversely, remuneration paid by the private company is not subject to IRNR as it does not meet the circumstances of Article 13.1.c) of the TRLIRNR.

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