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V1204-24 28 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Unemployment training grants are taxed as employment income for Income Tax purposes

An individual received €1,280 for completing office automation courses organised by the Junta de Castilla y León. The DGT has ruled that these payments are not exempt scholarships, but rather constitute employment income.

The question raised

Whether said amount must be included in the tax return and, if so, under which concept and in which box.

The DGT's ruling

Grants for the labor insertion or reintegration of unemployed persons are not covered by the scholarship exemption under Article 7.j) of the LIRPF. As they do not correspond to the scope of formal studies or research, these amounts are taxed as income from employment pursuant to Article 17.2.h) of the LIRPF.

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