Skip to content
V0711-21 ·25 March 2021 ·consulta-vinculante Medium impact
Tax

The exemption of a prize as a scholarship depends on the enrollment requirement and the tax regime of the entity

A foundation asks whether a 600 euro prize for residents of its municipalities is exempt from Personal Income Tax (IRPF). The DGT indicates that if the prize requires enrollment in formal studies and the entity is a non-profit entity under the special regime, it could be exempt; otherwise, it is taxed as income from employment.

In 6 key points

Lifecycle

2021-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact