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V1234-25 ·4 July 2025 ·consulta-vinculante Medium impact
Tax

Employee and children's study grants taxed as income from work

A public servant asks whether study allowances provided in her collective agreement for herself and her children are exempt from income tax. The DGT replies that these allowances are not exempt and must be taxed as income from work.

In 6 key points

Lifecycle

2025-07-04PublishedPublished 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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