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V1947-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

Grants for civil service exam preparation must be taxed as income from employment

The taxpayer asks whether the grants from the Generalitat Valenciana for preparing group A civil service exams are exempt from Personal Income Tax (IRPF). The DGT responds that they are not exempt because they are not intended for formal studies leading to an official degree.

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2023-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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