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The DGT states that aid from a foreign body for a young person studying in Spain is treated as income from work and does not allow the application of the children's minimum.
Cuestión planteada Forma de tributación de las cantidades percibidas por dicha ayuda: si están exentas o no de tributación en el Impuesto sobre la Renta de las Personas Físicas. En caso de tributación, ¿existe alguna deducción aplicable?.
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