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V1975-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

Scholarships for competitive examination preparation are not exempt from Personal Income Tax as they do not constitute formal studies

A query is made as to whether a scholarship for the preparation of selective entry examinations for judicial and prosecutorial careers is exempt from Personal Income Tax. The DGT responds that the exemption is not applicable because the aid is not granted for undertaking formal studies leading to an official degree.

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2023-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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