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V1378-22 14 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public grants for undergraduate or master's studies at UNED are exempt from Income Tax

A query was raised regarding whether financial aid for studying at UNED in Andalusia is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it is a public grant for formal studies, it is exempt within the limits established by the Regulations.

The question raised

Whether said grant is exempt from Personal Income Tax.

The DGT's ruling

Grants to pursue undergraduate or official master's degree studies at UNED are considered public scholarships for regulated studies. Therefore, they are exempt from Personal Income Tax (IRPF) pursuant to Article 7.j) of the LIRPF. The exemption applies within the quantitative limits provided for in Article 2.2.1º of the RIRPF.

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