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V1685-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Family allowance per child paid by a university is not exempt from Personal Income Tax

A query is made as to whether an annual allowance of 1,200 euros per dependent child, agreed upon in a collaboration agreement for researchers, is exempt from Personal Income Tax. The DGT responds that it is not exempt because it is not a public-sector allowance.

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2023-06-13PublishedPublished 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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