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The taxpayer asks whether the grants from the Generalitat Valenciana for preparing group A civil service exams are exempt from Personal Income Tax (IRPF). The DGT responds that they are not exempt because they are not intended for formal studies leading to an official degree.
Question posed: Whether said grant is exempt from Personal Income Tax. In the event of taxation, whether it should be declared as income from employment or as a capital gain.
For a scholarship to be exempt under Article 7.j) of the LIRPF, it must be granted to undertake formal studies that are part of a curriculum leading to an official degree (Bachelor's, Master's, or Doctorate). As the grant is for the preparation of selection processes and not for obtaining an official degree, it does not meet the requirement and must be taxed as income from employment.
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