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A query was raised regarding whether a €3,000 grant for socio-occupational integration internships at a City Council is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the grant is not for formal studies, it must be taxed as employment income.
Question posed: Whether said scholarship must be taxed under Personal Income Tax.
For a public scholarship to be exempt under Article 7.j) of the Personal Income Tax Law (LIRPF), it must be intended for regulated studies at any level of the educational system or for research within the scope of Royal Decree 63/2006. As these internships are unrelated to a curriculum for obtaining an official degree, the exemption does not apply and they must be taxed as income from employment pursuant to Article 17 of the LIRPF.
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