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V4072-15 ·17 December 2015 ·consulta-vinculante Medium impact
Tax

School transport and meal allowances are exempt from Income Tax, but their interest is taxable

A taxpayer inquired whether allowances received for school transport and meal expenses following a court ruling were exempt. The DGT has determined that amounts for transport and meals are exempt public grants, but any accrued interest must be taxed as capital gains.

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2015-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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