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V2035-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Grants for the retraining of university faculty may be exempt if granted for research purposes

A public university inquires whether grants for the retraining of its faculty are exempt from Personal Income Tax (IRPF). The DGT indicates that they could be exempt if granted for research purposes and if the call for applications expressly requires the status of teacher or researcher.

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2022-09-21PublishedPublished 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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