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V2202-19 ·16 August 2019 ·consulta-vinculante Medium impact
Tax

99% discount on university public fees has no impact on Personal Income Tax

A query was raised regarding whether the 99% discount on public university fees for passing credits on the first attempt constitutes a benefit in kind for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has determined that this benefit has no tax implications for the tax.

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2019-08-16PublishedPublished 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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