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V0293-15 26 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Scholarships granted by a public law consortium may be exempt from Personal Income Tax if certain requirements are met

A consortium with public ownership inquires whether the scholarships it grants may be considered exempt. The DGT responds that, as it is a public law entity, the scholarships may be exempt if they comply with the requirements of the Personal Income Tax regulations.

The question raised

Question posed: Whether it may grant scholarships that have the status of being exempt.

The DGT's ruling

For public scholarships to be exempt, the granting must comply with the principles of merit and ability, generality, and non-discrimination. Study grants awarded by a Public Entity whose recipients are exclusively or primarily its employees or their relatives up to the third degree shall not be exempt. In the case of research scholarships, these must comply with the recognition and registration in the General Registry of research aid programs.

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