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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A PhD student inquired whether international mobility grants from the University of Granada are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicated that the exemption only applies if the grant is a public scholarship for formal studies, noting that the requirement to register via a private platform could prevent it from being classified as a public scholarship.
This ruling clarifies the tax status of mobility grants, emphasizing that the administrative nature of the grant (public vs. private) is crucial for tax exemptions.
The tax team reviews your specific situation.
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