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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 16 results.
Mentorship stipends not tax-exempt benefits
V0454-26
PhD research grant subject to IRPF unless classified as public grant for regulated studies
V1820-25
Oposición becas not IRPF exempt, study costs not deductible
V1074-25
Scholarships for competitive exam preparation are taxable as employment income
V1560-24
Unemployment training grants are taxed as employment income for Income Tax purposes
V1204-24
Allowances for transport, subsistence, and accommodation in vocational training are subject to Income Tax
V1176-24
Vocational training grants not exempt from Income Tax are taxed as employment income with a 2% withholding tax
V0282-24
Las retribuciones de un contrato predoctoral no están exentas de tributación en el IRPF
V2458-23
La exención de la ayuda para recualificación dependerá de si se concede con fines de investigación
V2635-22
Las becas de investigación para personal docente o investigador universitario pueden estar exentas de IRPF
V2225-22
Grants for the retraining of university faculty may be exempt if granted for research purposes
V2035-22
Subsidies for foreign work not exempt if not part of official study programme
V2251-21
PhD study abroad scholarships exempt from tax depending on fiscal residency and recognition
V1744-21
Grants from non-profit foundations taxed as income from work if publicity requirements not met
V3455-19
Practical training scholarships may be taxed as income from employment if they do not meet the exemption requirements
V0281-19
Scholarship exemption from income tax depends on fiscal residency and qualification of foreign studies
V3366-14
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