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V3073-20 ·14 October 2020 ·consulta-vinculante Medium impact
Tax

Grants for research projects must be included in income tax returns

A taxpayer inquired whether grants received from the Provincial Council of Bizkaia for archaeological and paleontological research projects were exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that the aid must be included in the tax return as it is not covered by any legal exemption.

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2020-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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