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V1443-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Exemption from IRPF does not apply to internships not part of regulated studies

A taxpayer asks whether an IVACE public scholarship for internationalisation internships is exempt from IRPF. The DGT responds that neither the exemption for regulated studies nor for foreign work applies.

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2025-07-29PublishedPublished 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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