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A taxpayer inquired whether a scholarship received for a postgraduate degree at a Dutch university is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption depends on whether the foreign studies are eligible for official recognition or credit transfer in Spain.
Cuestión planteada Si a las rentas percibidas de dicha beca les resulta de aplicación la exención regulada en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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