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A taxpayer inquired whether a study scholarship received by her son from an Orphans' College is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the scholarship is targeted at a specific group (members and their children), it fails to meet the requirement of generality necessary for tax exemption.
Cuestión planteada Si dicha beca de estudios está exenta de tributación por el Impuesto sobre la Renta de las Personas Físicas.
Las becas para estudios reglados solo están exentas si son públicas o concedidas por entidades sin fines lucrativos bajo el régimen de la Ley 49/2002 o fundaciones bancarias. Para que estas becas sean exentas, deben cumplir requisitos de publicidad, concurrencia competitiva y, especialmente, que los destinatarios sean colectividades genéricas. En este caso, la beca no está exenta porque los destinatarios son un colectivo limitado de socios e hijos. Por tanto, el importe tributa como rendimiento del trabajo según el artículo 17 de la LIRPF.
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