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V0650-20 2 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public grants for early years education are exempt from Income Tax if call requirements are met

A query was raised regarding whether the 'bono concilia' financial aid from the Regional Government of Galicia for nursery schools is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these public grants for formal studies are exempt, provided the call for applications adheres to the principles of merit, ability, generality, and non-discrimination.

The question raised

Taxation of the aid received under Personal Income Tax (IRPF).

The DGT's ruling

Public scholarships for pursuing formal studies within the educational system are exempt from Personal Income Tax (IRPF) pursuant to Article 7.j) of the Personal Income Tax Law (LIRPF). For the exemption to be applicable, the award must comply with the principles of merit and ability, generality, and non-discrimination regarding access conditions and publicity. They shall not be exempt if the recipients are exclusively or primarily employees of the granting public entity or their relatives.

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