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V1732-24 15 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax filing obligation depends on whether scholarship and employment income come from two different payers

The inquirer asks whether they must file an income tax return after earning less than €22,000 from a scholarship and a job. The DGT rules that the scholarship is not exempt and, as the Catalonia School of Public Administration is a separate legal entity, there are two distinct payers.

The question raised

Whether, upon obtaining income from employment in 2023 of less than 22,000 euros, the taxpayer is not obliged to file a Personal Income Tax return for said tax period.

The DGT's ruling

The practical training scholarship is not exempt as it is neither for formal studies nor for research, and therefore it is taxed as income from employment. Since there are two payers (the Administration of Catalonia and the School of Public Administration of Catalonia, the latter having its own legal personality), the threshold for not filing a tax return is 15,000 euros if the second payer exceeds 1,500 euros annually.

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