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V1552-24 25 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Scholarships for judicial training are not exempt from Income Tax and must be taxed as employment income

A taxpayer inquired whether a scholarship received to study for the judiciary is exempt from her income tax return. The Directorate General for Taxes (DGT) ruled that, as it is not a scholarship for formal education or research, it must be taxed as employment income.

The question raised

1.- Whether said scholarship is exempt from taxation in the Personal Income Tax return.

The DGT's ruling

For a scholarship to be exempt under Article 7.j) of the Personal Income Tax Law (LIRPF), it must be provided by a public entity or non-profit entities/banking foundations, and be intended for formal studies or research. As this is a scholarship to study for the judiciary, it is not considered for formal studies or research, and therefore must be taxed as employment income.

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