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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A university has requested clarification on whether mobility grants for training and teaching abroad are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that they are not exempt, either because the recipients belong to a specific group or because the granting entity does not meet the requirements for exemption.
This ruling clarifies the tax treatment of international mobility grants, confirming that such payments are subject to income tax unless specific exemption criteria are met by both the recipient and the institution.
The tax team reviews your specific situation.
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