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V1442-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Public grants for textbook purchases are exempt from Income Tax under certain limits

A query was raised regarding whether municipal grants for the purchase of textbooks for compulsory education students are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these grants are considered exempt public scholarships, provided they adhere to the principles of merit, capacity, generality, and non-discrimination.

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2017-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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