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V1972-25 ·17 October 2025 ·consulta-vinculante Low impact
Tax

Swiss research grant not exempt: taxed as income from employment

The consultant asks whether their Spanish tax residency and exemption of a research grant from EADV apply. The DGT determines the grant does not meet exemption criteria and must be taxed as income from employment.

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2025-10-17PublishedPublished 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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