Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A professional inquired whether the financial allowance of a Study Extension Grant (BAE) for stays abroad is exempt from Personal Income Tax (IRPF) as compensation for travel, subsistence, and accommodation expenses. The Directorate General for Taxes (DGT) ruled that, according to the grant resolution, the purpose of the allowance is to fund the stay for learning purposes and does not constitute a per diem allowance provided by an employer.
Cuestión planteada Si dicha renta se considera exenta de tributación por aplicación de lo dispuesto en el artículo 20.9 de la citada Resolución de 5 de junio de 2014, en donde se establece que "las dotaciones económicas complementarias a los contratos que tengan por objeto compensar los gastos de locomoción, manutención y estancia, no tendrán la consideración de rendimiento del trabajo por lo que estarán exentas del Impuesto sobre la Renta de las Personas Físicas, de acuerdo al artículo 17.1.d) de la Ley 35/2006, de 28 de noviembre".
La dotación de las BAE no constituye una asignación para gastos de locomoción, manutención y estancia según el artículo 9 del RIRPF, ya que su objeto es la financiación de estancias para el aprendizaje o perfeccionamiento de técnicas. No obstante, si el importe fuera satisfecho por el empleador específicamente en concepto de asignación para dichos gastos, se aplicaría la exención siempre que se cumplan los requisitos y límites del artículo 9 del RIRPF.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.