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A student enquired whether a €405 transport allowance granted by a Provincial Council was exempt from Income Tax (IRPF) and whether they were required to file a tax return. The Tax Agency (DGT) clarified that the allowance constitutes an exempt public grant, and the obligation to file a return will depend on other income received.
Cuestión planteada Si la ayuda de transporte está exenta de tributar por el Impuesto sobre la Renta de las Personas Físicas y si el consultante tiene obligación de presentar declaración por este Impuesto por el período impositivo 2016.
La ayuda de transporte está exenta de tributación como beca pública para cursar estudios reglados, según el artículo 7.j) de la LIRPF. La exención se aplica con los límites del artículo 2.2.1º del RIRPF, que permite dotaciones para transporte y alojamiento de hasta 15.000 euros anuales. Respecto a la obligación de declarar, esta dependerá de si el contribuyente percibe otras rentas, ya que las rentas exentas no computan para los límites de exención de la obligación de declarar del artículo 96 de la LIRPF.
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