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V3366-14 ·23 December 2014 ·consulta-vinculante Medium impact
Tax

Scholarship exemption from income tax depends on fiscal residency and qualification of foreign studies

The DGT confirms that whether a UK PhD scholarship is exempt from Spanish income tax depends on the beneficiary's fiscal residency and whether the foreign studies are recognised or equivalent.

In 6 key points

How it affects those involved

The tax treatment of foreign PhD scholarships is determined by the beneficiary's fiscal status and the recognition of the foreign degree.

Lifecycle

2014-12-23PublishedPublished 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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