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A query was raised regarding whether grants paid by companies to dual vocational training students in Andalusia are exempt from or subject to tax withholding. The Directorate General for Taxes (DGT) has determined that they do not meet the requirements for exemption and must be taxed as employment income.
Cuestión planteada Si dichas becas están sujetas a retención como rendimientos del trabajo o están exentas de tributación por aplicación de la exención regulada en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las becas de proyectos de formación profesional dual no están amparadas por la exención del artículo 7.j) de la LIRPF, ya que esta se limita a becas públicas, de entidades sin fines lucrativos o fundaciones bancarias. Por tanto, tienen la consideración de rendimientos del trabajo según el artículo 17.2.h) de la Ley. Al ser satisfechas por una empresa, están sujetas a retención de IRPF siguiendo el procedimiento general del Reglamento.
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