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MEDIUM
FISCAL

Grants for academic externals counted as income

V1838-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1838-25
Published
13 Oct 2025

Summary

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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