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V2263-20 ·2 July 2020 ·consulta-vinculante Medium impact
Tax

Labor mobility grants must be taxed as employment income

A taxpayer inquired whether a labor mobility grant received from the Canary Islands Employment Service was subject to tax. The DGT ruled that, as it derives indirectly from personal work, the entire grant must be included as gross employment income.

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2020-07-02PublishedPublished 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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