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V3004-18 ·21 November 2018 ·consulta-vinculante Medium impact
Tax

CNMC theoretical-practical training scholarships are not exempt and are taxed as income from employment

A query is made as to whether CNMC scholarships for theoretical-practical training are exempt from Personal Income Tax (IRPF) pursuant to Article 7.j) of the LIRPF. The DGT responds that they do not meet the exemption requirements for formal studies or for research, and therefore must be taxed as income from employment.

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2018-11-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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