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The consultant asks whether an internationalisation scholarship (Asturex Scholarships) for work placements in a Chilean company is exempt from IRPF. The DGT responds that the exemption does not apply because the placements are not part of a study programme leading to an official qualification.
Cuestión planteada Si dicha beca está exenta de tributación en el Impuesto sobre la Renta de las Personas Físicas (IRPF).
Para que una beca esté exenta según el artículo 7.j) de la LIRPF, debe ser para cursar estudios reglados que conduzcan a un título oficial (Grado, Máster o Doctorado). En este caso, el acuerdo regulador no menciona que las prácticas formen parte de un plan de estudios para obtener un título oficial. Por tanto, no se cumplen los requisitos para la exención.
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