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V1751-22 22 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public grants for official master's degrees are exempt from Personal Income Tax (IRPF)

A student inquired whether a grant from the Regional Government of Andalusia for master's studies at UNED was exempt from Personal Income Tax. The Directorate General for Taxes (DGT) ruled that, as it is a public grant for formal education, it is exempt within legal limits.

The question raised

Whether the aid received by the applicant is exempt from Personal Income Tax.

The DGT's ruling

Public scholarships for pursuing regulated studies at all levels and degrees of the educational system are exempt pursuant to Article 7.j) of the Personal Income Tax Law (LIRPF). In this instance, aid for official university master's studies is considered an exempt public scholarship, provided that the amount limits established in the Personal Income Tax Regulations are respected.

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