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V2334-21 ·18 August 2021 ·consulta-vinculante Medium impact
Tax

Vocational training and work-life balance grants remain subject to Income Tax

A query was raised regarding whether grants received for transport and family work-life balance purposes to undertake vocational training are tax-exempt. The Directorate General for Taxes (DGT) ruled that these do not qualify as exempt scholarships and must be taxed as employment income.

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2021-08-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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