DT17620 - DT: Spain: double taxation agreement, Article 21: Teachers

An individual who, at the invitation of a university, college, school or other similar recognised educational institution in one of the Contracting States, visits that Contracting State for a period not exceeding two years solely for the purpose of teaching at such educational institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the firstmentioned Contracting State on any remuneration for such teaching.