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V1891-18 ·27 June 2018 ·consulta-vinculante Medium impact
Tax

Research management training grants subject to Income Tax if exemption requirements are not met

A recipient of a Carlos III Health Institute grant for training in research management sought clarification on whether such income was exempt. The Directorate General for Taxes (DGT) has ruled that the grant is subject to taxation as employment income.

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2018-06-27PublishedPublished 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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