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V1801-22 ·29 July 2022 ·consulta-vinculante Medium impact
Tax

Funding for undergraduate dissertations may be tax-exempt if provided as a public scholarship for formal studies

A taxpayer inquired whether a grant received to complete an undergraduate dissertation (TFG) in Valencian is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that if the grant meets the requirements of a public scholarship for formal studies, it is exempt within legal limits.

In 6 key points

How it affects those involved

Students receiving public grants for formal academic purposes may benefit from tax exemptions on these funds, provided they meet specific regulatory criteria.

Lifecycle

2022-07-29PublishedPublished 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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