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V5451-26 6 August 2026 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

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.

The question raised

Cuestión planteada El consultante plantea si sería residente fiscal en España y la tributación de la renta correspondiente a la beca, en concreto, si quedaría exenta conforme al Convenio por el que se crea un Instituto Universitario Europeo.

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