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V1552-24 ·25 June 2024 ·consulta-vinculante Medium impact
Tax

Scholarships for judicial training are not exempt from Income Tax and must be taxed as employment income

A taxpayer inquired whether a scholarship received to study for the judiciary is exempt from her income tax return. The Directorate General for Taxes (DGT) ruled that, as it is not a scholarship for formal education or research, it must be taxed as employment income.

In 6 key points

How it affects those involved

This ruling clarifies that scholarships for professional training or specific career preparation, which do not fall under formal academic or research categories, are subject to personal income tax (IRPF) as employment income.

Lifecycle

2024-06-25PublishedPublished 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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