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V1127-17 10 May 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public grants for purchasing school books may be exempt from Personal Income Tax (IRPF)

A query was raised regarding whether public grants for the purchase of school books are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that if the grant is considered a public scholarship for formal education and meets specific requirements, it is exempt.

The question raised

Whether the public aid granted for the acquisition of books must be subject to Personal Income Tax (IRPF).

The DGT's ruling

Public scholarships for pursuing regulated studies within the educational system are exempt pursuant to Article 7.j) of the Personal Income Tax Law (LIRPF). This includes grants for the acquisition of books and school supplies at free education levels, provided that the granting of such aid complies with the principles of merit and ability, generality, and non-discrimination. The exemption is subject to the limits established in the Personal Income Tax Regulations.

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