Lemma 1
Tag 05VF, permanent. Cite it as [Bourbaki, Tag 05VF].
Algebra, chapter II, § 8. Restriction of the field ofscalars in vector spaces
Let V be a right vector K-space with a K'-structure V' and W a vector sub-K-space of V. There exist two vector sub-K-spaces of V, rational over K', such that V is the direct sum of and and, if V is identified with , W is the graph of a K-linear mapping g of into .
Let B be a basis of V rational over K'. Applying Theorem 2 of § 7, no. 1, to a basis of W over K, considered as a free subset of V, and the generating system the union of this free subset and B, it is seen that there exists a subset C of B such that V is the direct sum of W and the subspace of V generated by C. Also let be the subspace of V generated by . As , clearly and are rational over K'. Moreover, for all , there exists one and only one vector of such that , since V is the direct sum of W and ; then W is the graph of g and g is K-linear since W is a vector sub-K-space of V.
Having proved this lemma, it is known that W is rational over a subfield L of K containing K' if and only if g is rational over L (no. 3, Proposition 4). The smallest field such that g is rational over is therefore also the smallest field over which W is rational.
Bourbaki puts the proof directly after the statement, so what is above is the statement and its proof together.