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V2607-16 ·13 June 2016 ·consulta-vinculante Medium impact
Tax

Municipal grants for books and school supplies are exempt from Personal Income Tax

A local council has requested clarification on whether grants for the purchase of books and school supplies for early years, primary, and secondary education students are subject to taxation. The Directorate General for Taxes (DGT) has ruled that these grants are public scholarships exempt from Personal Income Tax (IRPF).

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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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