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V1732-24 ·15 July 2024 ·consulta-vinculante Medium impact
Tax

Income tax filing obligation depends on whether scholarship and employment income come from two different payers

The inquirer asks whether they must file an income tax return after earning less than €22,000 from a scholarship and a job. The DGT rules that the scholarship is not exempt and, as the Catalonia School of Public Administration is a separate legal entity, there are two distinct payers.

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2024-07-15PublishedPublished 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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