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V2172-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

Mobility grants for university lecturers are subject to income tax

A university professor enquired whether grants for overseas mobility stays are exempt from Personal Income Tax (IRPF) or subject to withholding. The Directorate General for Taxes (DGT) has ruled that these amounts must be taxed as employment income and are subject to withholding.

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2024-10-09PublishedPublished 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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