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A query was raised regarding whether financial aid received as a trainee at the Council of Consumers and Users is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the aid is not for pursuing formal studies, it must be taxed as employment income.
This ruling clarifies that non-formal training grants do not qualify for tax exemptions, meaning recipients will be subject to income tax on these payments.
The tax team reviews your specific situation.
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