Skip to content
V0630-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

Grant from a foundation to pay bar association fees is taxed as income from economic activity

A lawyer received a grant from a private foundation to finance her professional association fees due to the COVID-19 crisis. The DGT determines that this grant must be taxed under Personal Income Tax (IRPF) as income from economic activity and not under Inheritance and Gift Tax.

In 6 key points

Lifecycle

2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact