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V1349-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public grants for school books may be exempt from Income Tax if certain requirements are met

A query was raised regarding whether a €100 municipal grant for purchasing textbooks should be subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such grants may be exempt if they are classified as public scholarships for formal education.

The question raised

Cuestión planteada Si la ayuda pública concedida para la adquisición de libros debe tributar en IRPF.

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