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V3056-19 ·30 October 2019 ·consulta-vinculante Medium impact
Tax

Grants for extracurricular internships must be taxed as income from employment

A student inquired whether the grant received for undertaking external extracurricular academic internships was exempt from Personal Income Tax (IRPF). The DGT responded that, as they do not constitute formal studies or research scholarships, the grant must be taxed as income from employment.

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2019-10-30PublishedPublished 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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