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A researcher resident in Spain moves to an Irish university to carry out postdoctoral work. The DGT analyses whether their income is exempt in Ireland under the Double Taxation Convention and how this affects their tax residence in Spain.
Question raised The taxpayer raises the following questions:
Pursuant to Article 21 of the Spanish-Irish Convention, a teacher or researcher visiting Ireland for a period not exceeding two years to teach or conduct advanced studies may be exempt from taxation in Ireland on their remuneration. This exemption does not apply if the research is conducted primarily for the private benefit of one or more persons. The application of this benefit does not determine tax residence, which shall be resolved in accordance with Article 9 of the Personal Income Tax Law (LIRPF) and the tie-breaker rules of the Convention.
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