Tax treaty for Training, education, studying and recipients of grants, fellowships, scholarships and awards
An individual who is a resident of Spain at the beginning of the visit to the United States and who is temporarily in the United States primarily to study at a U.S. university or other accredited educational institution, to obtain training to become qualified to practice a profession or professional specialty, or to study or do research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization is exempt from U.S. income tax on the following amounts.
- Payments from abroad (other than compensation for personal services) for maintenance, education, study, research, or training.
- The grant, allowance, or award.
- Income from personal services performed in the United States of up to $5,000 for each tax year.
An individual is entitled to the benefit of this exemption for a maximum of 5 years.
An individual who is a resident of Spain at the beginning of the visit to the United States and is temporarily in the United States as an employee of, or under contract with, a resident of Spain is exempt from U.S. income tax for a period of 12 consecutive months on up to $8,000 received for personal services if the individual is in the United States primarily to:
- Acquire technical, professional, or business experience from a person other than that Spanish resident, or
- Study at a university or other accredited educational institution in the United States.
Both the $5,000 and $8,000 exemptions include any amount excluded or exempted from tax under U.S. tax law.
These exemptions do not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.