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V1316-22 9 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Andalusian regional grants for UNED tuition fees are exempt from Income Tax

The taxpayer inquired whether grants received from the Regional Government of Andalusia for UNED tuition fees are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as these are public scholarships for formal degree studies, they meet the requirements for exemption.

The question raised

Whether such grants are exempt from Personal Income Tax.

The DGT's ruling

Grants for undertaking studies leading to the attainment of an official University Degree are covered by the exemption provided in Article 7.j) of the Personal Income Tax Law (LIRPF). They are considered public scholarships for pursuing regulated studies within the educational system. To this end, the granting must comply with the principles of merit and ability, generality, and non-discrimination.

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