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V2921-20 ·29 September 2020 ·consulta-vinculante Medium impact
Tax

Dual vocational training grants paid by companies are taxed as employment income

A query was raised regarding whether grants from a dual vocational training project paid by a company are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not exempt and must be subject to withholding tax.

In 5 key points

How it affects those involved

Companies providing dual vocational training must treat these grants as taxable employment income and apply the corresponding tax withholdings.

Lifecycle

2020-09-29PublishedPublished 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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