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A taxpayer inquired whether transport allowance received for a vocational training course was exempt from tax. The Directorate General of Taxes (DGT) ruled that, as it does not constitute a formal study, the amounts are taxable 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 estudios reglados incluyen la enseñanza de régimen general (infantil, primaria, secundaria, formación profesional de grado superior y universitaria) y de régimen especial (artística, idiomas y deportiva). Al no ser el curso de formación profesional para el empleo un estudio reglado, las cantidades percibidas tributan como rendimientos del trabajo.
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