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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A student inquired whether a grant received for a language immersion programme in Spain should be subject to tax in their income tax return. The Directorate General for Taxes (DGT) ruled that, as it is a public grant for formal studies, it is exempt provided that legal limits are respected.
The ruling clarifies the tax-exempt status of public educational grants, providing legal certainty for students receiving financial aid for formal education.
The tax team reviews your specific situation.
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