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A query was raised regarding whether income-linked salary grants for university studies within the Autonomous Community are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that they are exempt, provided the amount limits established in the Regulations are respected.
This ruling provides legal certainty for students receiving salary-based grants, confirming their tax-exempt status as long as they remain within the statutory financial thresholds.
The tax team reviews your specific situation.
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