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V1330-24 ·7 June 2024 ·consulta-vinculante Medium impact
Tax

Extraordinary vocational training award taxed as employment income and ineligible for reduction

A student inquired whether a €1,000 award for their vocational training academic record was exempt from tax. The DGT has ruled that it is neither a scholarship nor an artistic prize, but rather employment income.

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2024-06-07PublishedPublished 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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