Skip to content
V1517-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

The grant from a youth initiative program is classified as income from economic activities

A taxpayer asks whether an aid received by their child can be considered employment income in order to apply the minimum allowance for descendants. The DGT determines that, as it is for the development of their own project, the aid constitutes income from economic activities.

In 6 key points

Lifecycle

2020-05-21PublishedPublished 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