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A City Council inquires whether aid for enrollment in nursery schools is exempt from Personal Income Tax. The DGT responds that these are public scholarships for formal studies and are exempt if they comply with the principles of merit, capacity, generality, and non-discrimination.
Question posed: Whether the public aid granted is exempt from Personal Income Tax.
Public scholarships for formal studies are exempt from Personal Income Tax pursuant to Article 7.j) of the LIRPF. For the exemption to apply, the granting must comply with the principles of merit and capacity, generality, and non-discrimination in access and publicity. They shall not be exempt if the recipients are exclusively or primarily employees of the public entity or their relatives.
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