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An intern undertaking practical training in a state body has enquired whether their scholarship constitutes employment income and what the applicable withholding tax should be. The Directorate General for Taxes (DGT) has ruled that, as the requirements for exemption regarding formal studies or research are not met, the scholarship must be taxed as employment income.
Question posed - Whether the income received is considered tax-wise as income from employment, and if so, what the applicable withholding tax is.
Las becas de formación práctica que no se destinan a cursar estudios reglados ni se encuadran en la exención por investigación del Real Decreto 63/2006, deben tributar como rendimientos del trabajo según el artículo 17 de la LIRPF. En este caso, la beca está sujeta a retención a cuenta del impuesto siguiendo el procedimiento general. La obligación de declarar dependerá de si se superan los límites establecidos en el artículo 96 de la LIRPF.
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