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V2352-15 ·24 July 2015 ·consulta-vinculante Medium impact
Tax

Transport allowances for unemployed trainees are subject to Income Tax

A taxpayer inquired whether a grant received as transport assistance to attend training courses for the unemployed is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it does not qualify as an exempt scholarship and must be taxed as employment income.

In 6 key points

How it affects those involved

Taxpayers receiving transport subsidies during vocational training must declare these amounts as part of their taxable employment income, as they do not meet the specific criteria for tax-exempt scholarships.

Lifecycle

2015-07-24PublishedPublished 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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