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V2914-20 25 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas exentas

Scholarships for formal studies abroad require recognition or credit transfer to qualify for tax exemption

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.

The question raised

Whether the income received from said scholarship is subject to the exemption regulated in Article 7 j) of the Personal Income Tax Law.

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