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V1543-20 ·22 May 2020 ·consulta-vinculante Medium impact
Tax

Grants to promote youth employment are classified as income from economic activities

A taxpayer has inquired whether a grant from Cantabria aimed at promoting youth employment must be declared. The DGT rules that, as the recipient is a self-employed worker, the aid constitutes taxable income for Personal Income Tax (IRPF) purposes.

In 5 key points

How it affects those involved

Self-employed individuals receiving public grants for employment purposes must include these amounts as income from economic activities in their tax returns.

Lifecycle

2020-05-22PublishedPublished 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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