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V1438-22 ·20 June 2022 ·consulta-vinculante Medium impact
Tax

Grants for competitive exam preparation must be taxed as employment income

A taxpayer enquired whether grants received from the Generalitat Valenciana to prepare for Group A civil service exams were exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that since the grants are not for pursuing formal studies towards an official degree, the exemption does not apply.

In 6 key points

How it affects those involved

Individuals receiving public grants for non-degree related training or competitive exam preparation must include these amounts as taxable employment income.

Lifecycle

2022-06-20PublishedPublished 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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