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A taxpayer inquired whether financial aid granted by a foundation to carry out activities within a university chair is exempt from Personal Income Tax (IRPF) as a scholarship. The Directorate General for Taxes (DGT) ruled that, due to the nature of the activities, it does not qualify as a scholarship and therefore the exemption does not apply.
Cuestión planteada Si a dicha beca le resulta de aplicación la exención regulada en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas: en concreto, el último inciso de la letra 7 j).
Para que se aplique la exención del artículo 7.j) de la LIRPF, la prestación debe ser realmente una beca, entendida como subvención para realizar estudios o investigaciones. En este caso, las actividades a realizar no se consideran una beca, independientemente de la denominación que la fundación le dé en su convocatoria.
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