Skip to content
Back to index
V0778-19 12 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Public grants for formal studies are attributed to the year they become due

A query was raised regarding whether grants applied for in 2017 should be attributed to that financial year or to the year they become due. The Directorate General for Taxes (DGT) ruled that income from employment is attributed to the period in which it becomes due; therefore, they correspond to the year 2018.

The question raised

Question raised: Temporal attribution of scholarships: whether they must be attributed to the year 2017, in which they were requested.

The DGT's ruling

Income from employment is attributed to the tax period in which it is due to the recipient. If public scholarships for formal studies are granted and are due in 2018, they must be attributed to that year. The exemption for scholarships applies to the annual amount limit, which is 6,000 euros for the 2018 fiscal year.

Apply this to a real case

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

Email
Contact