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V1772-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Scholarships for competitive exam preparation are not exempt from Income Tax

A taxpayer inquired whether a scholarship from the Valencian Community for preparing judicial and administrative competitive exams is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is not, as exemptions only apply to formal studies or research.

The question raised

Whether the exemption regulated in Article 7 j) of the Personal Income Tax Law is applicable.

The DGT's ruling

The exemption under Article 7 j) of the Personal Income Tax Law (LIRPF) is limited to scholarships for pursuing formal studies at all levels of the educational system or for research. Grants intended for preparation for competitive examinations (oposiciones) do not fall within these scopes. Therefore, these amounts are taxed as income from employment pursuant to Article 17 of the LIRPF.

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