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
Amounts received to cover maintenance, study or training expenses by a student or intern who is resident in Spain immediately before moving to another State with which Spain has signed an Agreement and who moves to the latter solely for the purpose of continuing his or her studies or training, generally cannot be taxed in that State provided that they come from sources located in Spain or outside the State where he or she studies.