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V3455-19 ·17 December 2019 ·consulta-vinculante Medium impact
Tax

Grants from non-profit foundations taxed as income from work if publicity requirements not met

A foundation asks about the tax treatment of study and health expenses. The DGT states that study grants are not exempt if the call for applications is not published in official media or on the official website, and that health aid not covered by Social Security is not subject to tax.

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2019-12-17PublishedPublished 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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