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V1975-24 17 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Exemption from mobility grants depends on whether they qualify as public scholarships for formal studies

A PhD student inquired whether international mobility grants from the University of Granada are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicated that the exemption only applies if the grant is a public scholarship for formal studies, noting that the requirement to register via a private platform could prevent it from being classified as a public scholarship.

The question raised

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

The DGT's ruling

For the aid to be exempt pursuant to Article 7.j) of the Personal Income Tax Law (LIRPF), it must be a public scholarship for regulated studies or a research scholarship under specific conditions. If the aid does not meet the requirements of a public scholarship, a non-profit entity, or banking foundations, it shall be subject to taxation as employment income. In this case, the research exemption for teaching or university personnel does not apply because the aid is directed at doctoral students.

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