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The consultant asks whether homologation of the Italian degree is necessary for exemption from a PhD scholarship if both Spanish and Italian degrees are obtained simultaneously. The DGT responds that homologation is required depending on the studies for which the scholarship was granted.
Cuestión planteada Si, para poder acogerse a la exención regulada en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas, es necesaria la convalidación u homologación del título de doctor italiano o, al obtener tanto el título italiano como el español de forma simultánea, no es necesario.
Las becas para estudios reglados en el extranjero están exentas si el título es susceptible de homologación o convalidación. Si la beca se percibe para realizar estudios conducentes al título de una universidad extranjera, será necesaria la convalidación u homologación para aplicar la exención. Si se matricula en programas de doctorado de cada universidad, la necesidad de homologación dependerá de si la beca se otorgó para los estudios del título extranjero.
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