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A student inquires whether the grant received for performing internships at a City Council is exempt from Personal Income Tax (IRPF). The DGT responds that the exemption depends on whether the internships are mandatory to obtain the official degree for the studies being pursued.
Question raised: Whether the exemption regulated in letter j) of Article 7 of the Personal Income Tax Law is applicable.
For public grants to be exempt according to Article 7.j) of the LIRPF, they must be for pursuing regulated studies. In the case of internships, the exemption only applies if they are part of the curriculum and are a requirement for obtaining the official degree. If the internships are granted outside of the curricula, even if they are complementary, they do not benefit from the exemption.
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