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V1518-14 10 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Leonardo da Vinci mobility grants subject to IRPF withholding

The DGT confirms that Leonardo da Vinci mobility grants are considered taxable income from employment and are subject to IRPF withholding, as they are not study or work allowances for non-resident entities.

The question raised

To determine whether the grants derived from the aforementioned "Leonardo da Vinci" program are subject to withholding tax on Personal Income Tax.

The DGT's ruling

Grants from the Leonardo da Vinci program constitute income from employment pursuant to Article 17.2.h) of the Personal Income Tax Law (LIRPF). They are not exempt as regulated study scholarships, as their purpose is to incentivize mobility and they do not form part of an official teaching plan. Neither the exemption for work performed abroad nor the per diem regime applies, as the activity is training-based and does not derive from an employment relationship of dependency.

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