Skip to content
Back to index
V0048-20 14 January 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public grants for official university master's degrees are exempt from Personal Income Tax (IRPF)

A taxpayer inquired whether a grant received from the Ministry of Foreign Affairs to pursue an inter-university master's degree is exempt from tax. The Directorate General for Taxes (DGT) ruled that, as these are regulated studies leading to an official degree, the grant is exempt within legal limits.

The question raised

Whether said scholarship is exempt from taxation.

The DGT's ruling

Public scholarships for formal studies are exempt provided that their granting complies with the principles of merit, ability, generality, and non-discrimination. In this case, the scholarship is exempt because the studies are part of programs leading to the attainment of an official University Master's degree. The exemption applies within the quantitative limits established in the Personal Income Tax Regulations.

Book your free first meeting