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A taxpayer inquired whether allowances received from the INEM to cover transport, subsistence, and accommodation costs during a vocational training course were tax-exempt. The Directorate General for Taxes (DGT) has ruled that these allowances do not qualify as exempt scholarships and must be taxed as employment income.
Question posed: Whether the amount received from said allowance is exempt from taxation.
Allowances for transport, subsistence, and accommodation intended for the labor insertion or reintegration of unemployed persons are not covered by the exemption for public scholarships under Article 7.j) of the LIRPF. As they do not correspond to regulated fields of study or research, these amounts must be taxed as income from employment pursuant to Article 17.2 h) of the LIRPF.
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