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A query was raised regarding whether financial aid received as a trainee at the Council of Consumers and Users is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the aid is not for pursuing formal studies, it must be taxed as employment income.
Cuestión planteada Si dicha ayuda está exenta de tributación o, por el contrario, debe tributar en el Impuesto sobre la Renta de las Personas Físicas. En este segundo caso, bajo qué modalidad de renta tributa.
Para que las becas públicas estén exentas según el artículo 7.j) de la LIRPF, deben ser para cursar estudios reglados en cualquier nivel del sistema educativo. En este caso, la formación práctica no forma parte de un plan de estudios conducente a un título oficial. Por tanto, no se aplica la exención y las cantidades deben tributar como rendimientos del trabajo del artículo 17 de la LIRPF.
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