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A taxpayer inquired whether a scholarship from the Ministry of Justice, intended for preparing selective examinations and subsequently returned, was subject to tax. The Directorate General of Taxes (DGT) ruled that the scholarship is not exempt and must be taxed as employment income; however, since it was returned before the 2023 tax return was filed, it should not be included in that settlement.
Cuestión planteada ¿Tiene que tributar por dicha beca en su declaración del Impuesto sobre la Renta de las Personas Físicas por el período impositivo 2023?.
Las becas para sufragar gastos de preparación de oposiciones no están amparadas por la exención del artículo 7.j) de la LIRPF, por lo que tributan como rendimientos del trabajo. No obstante, la devolución de un importe indebidamente percibido no afecta al ejercicio en que se realiza, sino al ejercicio en que se declaró. Si la devolución se hace antes de presentar la declaración del periodo correspondiente, no se debe incluir dicho importe en la liquidación.
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