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A local council has enquired whether grants for the purchase of books and curricular materials are exempt from Personal Income Tax (IRPF) and whether they must be included in Form 347. The Directorate General for Taxes (DGT) has ruled that these are exempt public scholarships and that there is an obligation to report them in the declaration of transactions with third parties.
Cuestión planteada Cuál es la consideración tributaria de dichas ayudas, y si debe ser reflejado en la declaración informativa 347 del año 2016, y/o en alguna otra declaración.
Las ayudas para libros y material curricular constituyen becas públicas para cursar estudios reglados, por lo que están exentas en el IRPF según el artículo 7.j) de la LIRPF y el artículo 2 del RIRPF. Respecto al modelo 347, los Ayuntamientos deben relacionar a todas las personas a quienes hayan concedido dichas ayudas, siempre que no deban ser informadas en otra declaración específica a la Administración estatal.
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