Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A foundation asks whether an award for the best high school academic record (which includes 600 euros, tuition, and accommodation) is exempt from Personal Income Tax (IRPF). The DGT determines that the 600 euro financial aid is taxed as employment income, whereas tuition and accommodation could be exempt if scholarship requirements are met.
Question posed: Whether the amount of said awards is exempt from Personal Income Tax (IRPF). In the event they are not exempt, whether the withholding calculation must be carried out in accordance with the general procedure provided for in Article 82 of the IRPF Regulations, potentially applying the 2% minimum withholding rate in such case, or conversely, whether the 15% fixed rate established for literary, artistic, or scientific awards or another regulated fixed rate must be applied.
The 600 euro aid is not exempt because enrollment is not a condition for obtaining the award, thus qualifying as employment income subject to withholding under the general procedure. The 30% reduction and the 2% minimum rate do not apply as it is neither notoriously irregular income nor a seasonal relationship. Conversely, the payment of tuition and accommodation could be exempt as a scholarship for formal studies if the foundation meets the requirements of a non-profit entity and the principles of merit, capacity, and competitive selection are fulfilled.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.