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V1757-21 4 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas exentas

The Government Delegation award for doctoral theses on violence against women could be exempt from Personal Income Tax

A query has been raised regarding whether a 2,000 euro award for a doctoral thesis on violence against women is exempt from Personal Income Tax. The DGT indicates that, as there is a prior resolution granting the exemption to these awards, the award is exempt provided that the terms of said resolution have not been modified.

The question raised

Question raised: Taxation under Personal Income Tax.

The DGT's ruling

Relevant literary, artistic, or scientific awards are exempt from Personal Income Tax if they meet the regulatory requirements. Since the exemption for the Government Delegation Awards for Gender Violence to Doctoral Theses on Violence against Women was granted by Resolution of October 23, 2017, the award in question is exempt provided that the terms that motivated said exemption have not been modified. To verify whether the terms remain unchanged, the Tax Management Department of the AEAT must be consulted.

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