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V1838-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Grants for academic externals counted as income

The consultant asks whether remuneration from university internships is subject to income tax. The DGT responds that such payments are considered income from work and are not exempt as scholarships.

In 6 key points

Lifecycle

2025-10-13PublishedPublished 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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