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A query is made as to whether a scholarship for the preparation of selective entry examinations for judicial and prosecutorial careers is exempt from Personal Income Tax. The DGT responds that the exemption is not applicable because the aid is not granted for undertaking formal studies leading to an official degree.
Question posed: Whether the exemption regulated in Article 7 j) of the Personal Income Tax Law is applicable.
For a public scholarship to be exempt pursuant to Article 7.j) of the Personal Income Tax Law, it must be intended for undertaking formal studies at all levels and degrees of the educational system. This implies that the studies must be part of a curriculum leading to the attainment of an official degree (Bachelor's, Master's, or Doctorate). As the aid is for covering expenses related to the preparation of competitive examinations and not for formal studies, it must be taxed as income from employment.
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