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V2154-14 ·5 August 2014 ·consulta-vinculante Medium impact
Tax

Postdoctoral overseas training grants counted as income

The DGT determines that a Galician grant for postdoctoral training abroad does not meet the conditions for exemption under the Personal Income Tax.

In 6 key points

How it affects those involved

Such grants are treated as income and are subject to taxation.

Lifecycle

2014-08-05PublishedPublished 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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