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The taxpayer asks whether compensation for university master's degree internships is exempt under Article 7.j) of the LIRPF. The DGT responds that these grants do not benefit from the exemption as they are not granted within the scope of a public call.
Question posed In relation to the compensation received for said internships, whether the exemption regulated in letter j) of Article 7 of the Personal Income Tax Law is applicable.
Scholarships or study grants awarded within the framework of university-company cooperation programs are not covered by the exemption in Article 7.j) of the LIRPF. Since their granting does not occur within the scope of a public call, these amounts are considered employment income subject to taxation. Therefore, they are subject to the corresponding withholding according to the general procedure.
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