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The applicant asks whether a grant received for a professional vocational training course in office automation is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that, as these are not formal studies within the educational system, the amounts must be taxed as employment income.
Cuestión planteada Si el curso realizado se considera dentro de los estudios reglados para poder acogerse a la exención prevista en la letra j) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exención del artículo 7.j) de la LIRPF solo aplica a becas para cursar estudios reglados en todos los niveles y grados del sistema educativo. Los cursos de ofimática de corta duración no se consideran estudios reglados. Por tanto, las cantidades percibidas deben tributar como rendimientos del trabajo según el artículo 17.2 h) de la LIRPF.
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