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The DGT states that scholarships for post-MBA overseas practice are subject to IRPF as income from work, or exempt from IRNR if the activity is fully carried out abroad, provided the practices are not a requirement for obtaining an official master's degree.
Scholarships for overseas practice after an MBA are taxable under IRPF if not part of an official master's programme, unless the practice is fully abroad and not a degree requirement.
The tax team reviews your specific situation.
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