Artikel 21 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Spaanse Staat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het vermogen

Article 21 Professors and teachers Payments which a professor or teacher who is a resident of one of the States and who is present in the other State for the purpose of teaching for a maximum period of two years in a university, college or other teaching establishment in that other State, receives for such teaching, shall be taxable only in the first-mentioned State.