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A query was raised regarding whether a €100 municipal grant for purchasing textbooks should be subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such grants may be exempt if they are classified as public scholarships for formal education.
This ruling provides tax relief for families receiving municipal grants for educational materials, provided the grants qualify as public scholarships for formal studies.
The tax team reviews your specific situation.
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