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V1230-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Vocational training grants for work-life balance are not exempt and are taxed as employment income

The taxpayer asks whether a €900 grant received for an occupational training course aimed at work-life balance is tax-exempt. The DGT rules that it is not exempt because it is not intended for formal studies or research, but rather for labour market integration.

In 6 key points

How it affects those involved

Individuals receiving grants for non-formal vocational training or labour market integration must include these amounts as taxable employment income in their tax returns.

Lifecycle

2020-05-04PublishedPublished 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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