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A foundation asks whether scholarships and aid for internships in university self-run studies are exempt from IRPF and IRNR. The DGT examines whether such studies qualify as regulated to apply the exemption under article 7.j) of the IRPF Law.
Cuestión planteada La consultante plantea las siguientes cuestiones, en relación a las ayudas económicas concedicas (becas/prácicas retributivas):
Para que las becas concedidas por entidades sin fines lucrativos estén exentas, deben ser para cursar estudios reglados. La exención del artículo 7.j) de la LIRPF requiere que los estudios conduzcan a la obtención de un título oficial. Dado que los estudios propios no tienen los efectos legales de los títulos oficiales, no cumplen el requisito para la exención.
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