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A query was raised regarding whether financial aid for studying at UNED in Andalusia is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is a public grant for formal studies, it is exempt within the limits established by the Regulations.
The ruling confirms that students receiving public grants for formal degree or master's studies at UNED do not have to pay Income Tax on these amounts, provided they fall within the regulatory limits.
The tax team reviews your specific situation.
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