Skip to content
V1316-22 ·9 June 2022 ·consulta-vinculante Medium impact
Tax

Andalusian regional grants for UNED tuition fees are exempt from Income Tax

The taxpayer inquired whether grants received from the Regional Government of Andalusia for UNED tuition fees are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as these are public scholarships for formal degree studies, they meet the requirements for exemption.

In 6 key points

How it affects those involved

Taxpayers receiving public grants from the Junta de Andalucía for formal university studies at UNED will not need to include these amounts as taxable income in their personal income tax returns.

Lifecycle

2022-06-09PublishedPublished 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