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V1757-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

The Government Delegation award for doctoral theses on violence against women could be exempt from Personal Income Tax

A query has been raised regarding whether a 2,000 euro award for a doctoral thesis on violence against women is exempt from Personal Income Tax. The DGT indicates that, as there is a prior resolution granting the exemption to these awards, the award is exempt provided that the terms of said resolution have not been modified.

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2021-06-04PublishedPublished 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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