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A taxpayer inquired whether a scholarship from the Ministry of Justice, intended for preparing selective examinations and subsequently returned, was subject to tax. The Directorate General of Taxes (DGT) ruled that the scholarship is not exempt and must be taxed as employment income; however, since it was returned before the 2023 tax return was filed, it should not be included in that settlement.
This ruling clarifies that scholarships for exam preparation do not enjoy automatic tax exemption and must be treated as employment income, although the timing of a refund can prevent its inclusion in a specific tax year.
The tax team reviews your specific situation.
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