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V1322-19 ·6 June 2019 ·consulta-vinculante Medium impact
Tax

Grants for unemployed persons in training are not exempt from Income Tax

A query was raised regarding whether disability and transport grants received through a training programme for the unemployed are exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they do not meet the requirements for exemption and must be taxed as employment income.

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2019-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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