Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Student in Spain
A student in Spain, in relation to the amounts received to continue their studies or training from a State with which Spain has signed an Agreement and in which they resided immediately before relocating to Spain, will generally not have to pay tax in Spain on the amounts received to cover their living or study expenses, provided that they come from sources outside Spain.