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V4833-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Public grants for books and school supplies may be exempt from Personal Income Tax (IRPF)

A taxpayer has enquired about the tax treatment of assistance received for the purchase of textbooks. The Directorate General for Taxes (DGT) indicates that if the assistance is a public grant for formal education and meets certain requirements, it is exempt from tax.

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2016-11-10PublishedPublished 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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