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V1518-14 ·10 June 2014 ·consulta-vinculante Medium impact
Tax

Leonardo da Vinci mobility grants subject to IRPF withholding

The DGT confirms that Leonardo da Vinci mobility grants are considered taxable income from employment and are subject to IRPF withholding, as they are not study or work allowances for non-resident entities.

In 6 key points

How it affects those involved

Mobility grants under the Leonardo da Vinci programme are subject to income tax withholding at source.

Lifecycle

2014-06-10PublishedPublished 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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