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V1373-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Maintenance and accommodation grants for vocational training are not exempt from Income Tax

A taxpayer has inquired whether maintenance and accommodation grants received from the Regional Government of Andalusia to attend vocational training courses are exempt from taxation. The Directorate General for Taxes (DGT) has ruled that they are not, as these grants are not intended for formal studies or research.

The question raised

Whether said grant is exempt from taxation through the application of Article 7 j) of the Personal Income Tax Law.

The DGT's ruling

Grants for the labor insertion or reintegration of unemployed persons are not covered by the exemption provided in Article 7 j) of the Personal Income Tax Law (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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