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V3455-19 17 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Grants from non-profit foundations taxed as income from work if publicity requirements not met

A foundation asks about the tax treatment of study and health expenses. The DGT states that study grants are not exempt if the call for applications is not published in official media or on the official website, and that health aid not covered by Social Security is not subject to tax.

The question raised

Cuestión planteada - Tratamiento de dichas ayudas económicas en el IRPF de los beneficiarios:

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