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V0126-20 21 January 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public subsidies for nursery school fees (ages 0-3) may be exempt from Income Tax as regulated study grants

A query was raised regarding whether financial aid intended to help pay for a place in a private nursery school (ages 0-3) is exempt from taxation. The Directorate General for Taxes (DGT) ruled that such aid is considered a public grant for pursuing regulated studies and is therefore exempt, subject to legal limits.

The question raised

Cuestión planteada Si dicha ayuda está exenta de tributación en el Impuesto sobre la Renta de las Personas Físicas o debe tributar por ella en su declaración.

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What is published here, applied to a company or a specific case. The first meeting is free.

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