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V2106-21 ·15 July 2021 ·consulta-vinculante Medium impact
Tax

Unemployment training grants must be taxed as employment income

A query was raised regarding whether transport, subsistence, and accommodation allowances received by unemployed individuals to attend vocational training courses are exempt from Personal Income Tax (IRPF). The Directorate General for Tax Assurance (DGT) ruled that they are not.

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2021-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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