Skip to content
V1437-15 ·8 May 2015 ·consulta-vinculante Medium impact
Tax

Grants and transport allowances for unemployed training are taxable as employment income

A query was raised regarding whether grants and transport allowances received for attending training courses for the unemployed are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not exempt and must be taxed as employment income.

In 6 key points

Lifecycle

2015-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact