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A query was raised regarding whether tuition fees subsidised by a university for active staff, retirees, or relatives of deceased employees constitute taxable employment income in kind. The Directorate General for Taxes (DGT) ruled that these grants must be taxed as employment income, as they do not meet the specific requirements for scholarship exemptions.
Cuestión planteada En relación con las ayudas al personal que no mantiene relación laboral con la universidad por estar en situación de jubilado o haber fallecido, si el importe de la matrícula subvencionada por la universidad tiene la calificación de rendimiento del trabajo en especie.
Las ayudas para estudios concedidas por una universidad a su personal, jubilados o familiares de empleados fallecidos, tributan como rendimientos del trabajo según el artículo 17 de la LIRPF. No se aplica la exención de becas del artículo 7.j) porque los destinatarios son un colectivo determinado. Al no entregarse dinero en metálico, sino que la universidad no cobra la matrícula, la ayuda tiene la consideración de rendimiento en especie.
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