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V0269-20 ·4 February 2020 ·consulta-vinculante Medium impact
Tax

Transport and childcare allowances for the unemployed are taxable as employment income

A taxpayer inquired whether transport and childcare allowances received for attending training courses are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not exempt and must be taxed as employment income.

In 6 key points

How it affects those involved

Unemployed individuals receiving specific allowances for training must ensure these amounts are included in their tax returns as employment income, as they do not qualify for tax exemptions.

Lifecycle

2020-02-04PublishedPublished 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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