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V0214-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

Vocational training grants for jobseekers are subject to Income Tax

A query was raised regarding whether financial aid for participants in a theoretical and practical training programme for jobseekers is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is not exempt and must be taxed as employment income.

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2015-01-21PublishedPublished 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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