Skip to content
Back to index
V0051-21 18 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prácticas extracurriculares

Remuneration for extracurricular internships in private companies is subject to income tax

A student inquired whether financial compensation received for undertaking extracurricular internships at a private company is tax-exempt. The Directorate General for Taxes (DGT) ruled that such amounts must be taxed under Personal Income Tax (IRPF) as employment income.

The question raised

Whether such remunerated extracurricular internships in a private company are subject to Personal Income Tax.

The DGT's ruling

The remuneration received for extracurricular internships in a private company is not covered by the exemption provided in Article 7.j) of the Personal Income Tax Law. Therefore, the amount must be taxed as income from employment, in accordance with Article 17 of Law 35/2006.

Book your free first meeting