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V1204-24 ·28 May 2024 ·consulta-vinculante Medium impact
Tax

Unemployment training grants are taxed as employment income for Income Tax purposes

An individual received €1,280 for completing office automation courses organised by the Junta de Castilla y León. The DGT has ruled that these payments are not exempt scholarships, but rather constitute employment income.

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2024-05-28PublishedPublished 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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