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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A student inquired whether a 35% scholarship received for a master's degree at a study centre is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that for exemption to apply, the granting entity must be non-profit (under the regime of Law 49/2002 or banking foundations) and the studies must lead to an official degree.
The tax team reviews your specific situation.
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