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A query was raised regarding whether extraordinary awards from the Regional Government of Andalusia are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that the Baccalaureate award is an exempt scholarship, whereas awards for Vocational Training and Fine Arts constitute employment income subject to withholding tax.
Question posed: Whether the amount of said awards is exempt from Personal Income Tax. In the event they are not exempt, whether the calculation of the withholding must be carried out in accordance with the general procedure provided for in Article 82 of the Personal Income Tax Regulations.
The Extraordinary High School Award is a tax-exempt public scholarship for pursuing regulated studies within the limits of the Personal Income Tax Regulations. The Visual Arts and Design and Vocational Training awards are not scholarships but income from employment, and therefore must be subject to withholding. The 30% reduction for irregularity and the minimum rate of 2% are not applicable as it is not a seasonal employment relationship.
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