Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Student in another state
The amounts received to cover the expenses of maintenance, studies or training by a student or trainee who is a resident in Spain immediately before moving to another State with which Spain has signed an Agreement and who moves to the latter with the sole in order to continue their studies or training, they generally cannot be subject to taxation in that State as long as they come from sources located in Spain or outside the State where they study.