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V0454-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Mentorship stipends not tax-exempt benefits

A university asks whether payments of 72 euros to mentor students constitute income from work or a tax-exempt scholarship. The DGT rules that as it is recognition of mentoring activity and not a scholarship for formal studies, tax exemption does not apply.

In 6 key points

How it affects those involved

Payments to mentors are classified as income from work, not tax-exempt scholarships.

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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