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V2041-18 11 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public university scholarships may be exempt if they lead to an official degree

A query was raised regarding whether a scholarship granted by a local council for studies at a private university is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that exemption depends on the studies being formal and leading to an official degree.

The question raised

Whether said scholarship is considered exempt from taxation through the application of article 7 j) of the Personal Income Tax Law

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