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V0126-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Public subsidies for nursery school fees (ages 0-3) may be exempt from Income Tax as regulated study grants

A query was raised regarding whether financial aid intended to help pay for a place in a private nursery school (ages 0-3) is exempt from taxation. The Directorate General for Taxes (DGT) ruled that such aid is considered a public grant for pursuing regulated studies and is therefore exempt, subject to legal limits.

In 6 key points

How it affects those involved

This ruling provides tax certainty for families receiving subsidies for nursery school fees, confirming that these payments are not treated as taxable employment income but as exempt educational grants.

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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