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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professor inquired whether financial aid received for international teaching mobility abroad could be treated as an exempt per diem for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that the amount constitutes employment income subject to taxation.
The ruling clarifies that mobility grants for teaching abroad do not qualify for per diem tax exemptions and must be declared as taxable employment income.
The tax team reviews your specific situation.
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