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V0881-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Income tax refunds for foreign study scholarships may be requested following official recognition

A taxpayer inquired how to prevent the statute of limitations from expiring on tax refunds for a foreign study scholarship while awaiting the official recognition of their studies. The Directorate General for Taxes (DGT) ruled that the scholarship is taxed as employment income until recognition or equivalence is granted, at which point the right to a refund arises.

In 6 key points

How it affects those involved

This ruling clarifies the timing for claiming tax refunds on foreign scholarships, establishing that the right to a refund is triggered only once the studies have been officially recognised in Spain.

Lifecycle

2021-04-14PublishedPublished 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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