Skip to content
V1127-17 ·10 May 2017 ·consulta-vinculante Medium impact
Tax

Public grants for purchasing school books may be exempt from Personal Income Tax (IRPF)

A query was raised regarding whether public grants for the purchase of school books are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that if the grant is considered a public scholarship for formal education and meets specific requirements, it is exempt.

In 5 key points

Lifecycle

2017-05-10PublishedPublished 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