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V2693-16 15 June 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public grants for formal studies awarded through competitive selection are exempt from Income Tax

A query was raised regarding whether education grants approved by a City Council through competitive selection and press publication are exempt from Income Tax (IRPF). The Directorate General for Tax (DGT) has ruled that they are, as they meet the requirements for public grants for formal studies.

The question raised

Whether said scholarships are or are not exempt from Personal Income Tax.

The DGT's ruling

Public scholarships for regulated studies are exempt from Personal Income Tax (IRPF) when their granting complies with the principles of merit and ability, generality, and non-discrimination. To this end, they must comply with the access and publicity conditions of the call for applications. In this case, the scholarship meets the requirements as it is subject to competitive selection and has been published on the municipal website and in the local press.

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