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V1373-26 4 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Masters abroad beca exempt if degree can be recognised in Spain

A Spanish tax resident asks whether a public Danish scholarship for a master's degree in Denmark is exempt from income tax. The DGT states that exemption depends on the degree being capable of recognition or validation in Spain.

The question raised

Question raised

The DGT's ruling

Public scholarships for formal studies abroad may be exempt pursuant to Article 7.j) of the Personal Income Tax Law (LIRPF). Exempt are scholarships for studies within the Spanish system at authorized foreign centers and scholarships for foreign degrees when they are subject to official recognition or validation. The application of the exemption shall depend on compliance with all legal requirements and the accreditation of said recognition or validation.

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