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A university asks whether payments of 72 euros to mentor students constitute income from work or a tax-exempt scholarship. The DGT rules that as it is recognition of mentoring activity and not a scholarship for formal studies, tax exemption does not apply.
Question posed: Whether the study aid constitutes taxable employment income and is not exempt from taxation, or if it is assimilated to a scholarship that may be exempt from taxation.
For a scholarship to be exempt under Article 7.j) of the Personal Income Tax Law (LIRPF), it must be provided by public entities or non-profit organizations and intended for regulated studies or research. In this case, the grants are awarded as recognition for mentoring activities; therefore, they do not qualify as exempt public scholarships. Income from employment is subject to withholding, with a minimum rate of 2% if the relationship lasts less than one year.
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