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V2594-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

Grants for public employee volunteering in cooperation are taxed as employment income

A civil servant enquired whether a €2,500 grant for an overseas volunteering programme was subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such aid constitutes employment income subject to taxation.

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2016-06-13PublishedPublished 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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