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V1838-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Grants for academic externals counted as income

The consultant asks whether remuneration from university internships is subject to income tax. The DGT responds that such payments are considered income from work and are not exempt as scholarships.

The question raised

Whether such remunerated extracurricular internships are subject to Personal Income Tax.

The DGT's ruling

Grants or study aids awarded in educational cooperation programs for external academic internships are considered income from employment pursuant to Article 17 of the Personal Income Tax Law (LIRPF). This income does not benefit from the scholarship exemption provided for in Article 7.j) of the same law. As they constitute income from employment, the company must apply withholding, with a minimum rate of 2 percent if the relationship lasts less than one year.

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