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V1543-18 ·6 June 2018 ·consulta-vinculante Medium impact
Tax

Doctoral thesis grants are not subject to VAT

An architect has enquired whether amounts received via a grant to conduct a doctoral thesis are subject to VAT. The DGT has determined that, as there is no legal relationship involving a reciprocal exchange of benefits, the funds do not constitute consideration or a subsidy linked to the price.

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2018-06-06PublishedPublished 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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