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V1112-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Masters for non-profit foundations may be exempt from IRPF

A foundation asked whether price reductions for courses constitute taxable income. The DGT states that if the scholarships are for regulated studies under an objective procedure, they may be exempt under article 7.j) of the IRPF Law.

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2015-04-13PublishedPublished 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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