Skip to content
V1102-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Dual vocational training grants subject to Income Tax (IRPF) withholding as employment income

A query was raised regarding whether grants paid by companies to dual vocational training students in Andalusia are exempt from or subject to tax withholding. The Directorate General for Taxes (DGT) has determined that they do not meet the requirements for exemption and must be taxed as employment income.

In 6 key points

How it affects those involved

Students receiving dual vocational training grants from companies must account for Income Tax (IRPF) withholdings, as these payments are classified as employment income rather than exempt scholarships.

Lifecycle

2022-05-19PublishedPublished 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