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V1074-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Oposición becas not IRPF exempt, study costs not deductible

The consultant asks whether a scholarship for preparing a public competition and associated study expenses are exempt or deductible. The DGT responds that the scholarship is taxable as income from work and study expenses are not deductible.

In 6 key points

How it affects those involved

Scholarships for public competition preparation are subject to IRPF as income from work; study-related expenses are not deductible from taxable income.

Lifecycle

2025-06-25PublishedPublished 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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