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A taxpayer has enquired whether a €1,600 training internship grant, paid by a foundation via a university, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that exemption depends on whether the grant is for formal studies or if the internship is a mandatory requirement for obtaining an official degree.
Cuestión planteada Si al importe percibido en concepto de dicha beca le es aplicable la exención regulada en la letra j) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que una beca sea exenta según el artículo 7.j) de la LIRPF, debe ser pública o de entidades sin fines lucrativos que cumplan requisitos de convocatoria y concurrencia competitiva. Además, debe ser para cursar estudios reglados; por tanto, solo estará exenta si las prácticas formativas forman parte de un plan de enseñanzas universitarias oficiales para obtener un título. Si las prácticas se realizan al margen de dichos planes y no son requisito para el título, la ayuda tributa como rendimiento del trabajo.
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