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A query was raised regarding whether economic compensation received from the Ministry of Education for schooling costs in private centres (to guarantee teaching in Spanish) is subject to Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that such compensation is considered a public scholarship for formal studies and is, therefore, exempt.
This ruling provides legal certainty for recipients of compensation for Spanish language schooling in private institutions, confirming that these funds are not taxable as employment income.
The tax team reviews your specific situation.
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