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V1751-22 ·22 July 2022 ·consulta-vinculante Medium impact
Tax

Public grants for official master's degrees are exempt from Personal Income Tax (IRPF)

A student inquired whether a grant from the Regional Government of Andalusia for master's studies at UNED was exempt from Personal Income Tax. The Directorate General for Taxes (DGT) ruled that, as it is a public grant for formal education, it is exempt within legal limits.

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2022-07-22PublishedPublished 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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