Skip to content
Back to index
V2417-19 13 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Academic prizes may be taxed as employment income or business income depending on their nature

A taxpayer has requested clarification on how to declare a national end-of-degree prize, a linguistic quality award for a Master's thesis, and a transport allowance. The DGT has determined that these prizes do not qualify as exempt scholarships and establishes their tax classification and the possibility of applying tax reductions.

The question raised

Cuestión planteada Cómo declarar los dos premios y la ayuda.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact