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V1230-20 4 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Vocational training grants for work-life balance are not exempt and are taxed as employment income

The taxpayer asks whether a €900 grant received for an occupational training course aimed at work-life balance is tax-exempt. The DGT rules that it is not exempt because it is not intended for formal studies or research, but rather for labour market integration.

The question raised

Whether the amount received via the scholarship (900 euros) is exempt from taxation.

The DGT's ruling

Grants for reconciliation through training actions for the unemployed are not covered by the exemption under Article 7.j) of the Personal Income Tax Law (LIRPF), as their objective is labor market integration and not formal studies or research. These amounts must be taxed as employment income pursuant to Article 17.2.h) of the LIRPF. If they are received in a period different from when they were due due to causes not attributable to the taxpayer, a supplementary tax return for the corresponding period must be filed.

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