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V0343-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

Scholarship income is attributed to the tax year in which payment becomes due under the call for applications

A scholarship recipient inquires which tax year should be used to declare a December 2021 payment received in January 2022. The DGT rules that attribution depends on when the payment becomes due according to the scholarship regulations.

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2023-02-20PublishedPublished 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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