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V1137-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Grants for external academic internships are taxed as employment income

A student inquired whether financial aid received for undertaking university internships in rural areas was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts do not qualify for the scholarship exemption and must be taxed.

In 5 key points

How it affects those involved

Students receiving financial support for external academic internships must include these amounts in their tax returns as employment income, as they do not meet the specific criteria for tax-exempt scholarships.

Lifecycle

2024-05-23PublishedPublished 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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