Scope of total income

Technical fees received from an Indian company in Spain for advice given by him in respect of a project in Spain.....plz solve my query why it is not taxable for non-resident.
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Quick Summary
This discussion explores the taxability of technical fees received by a non-resident from an Indian company for services rendered in Spain. It questions why such income might not be subject to taxation, referencing resources from Deloitte and PwC regarding Spanish taxation and Section 5(2) of relevant tax laws.

Read Spain and taxation of deollite
or of PWC
you will understand
Section 5(2)

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