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V2991-20 5 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Tax exemption for scholarships depends on entity requirements, nature of the grant, and the call for applications

A resident in Spain has enquired about the taxation of a scholarship received. The DGT explains that for a scholarship to be exempt, it must meet specific conditions regarding the granting entity, the type of studies, or specific research requirements and the call for applications.

The question raised

Taxation in Spain under the described characteristics.

The DGT's ruling

For the exemption of scholarships pursuant to art. 7.j) LIRPF, it is necessary that they be public or from non-profit entities/banking foundations under certain regimes. The exemption does not apply if they are not for regulated studies or do not meet the research requirements of RD 63/2006 or RD 103/2019. In scholarships for research by teachers or civil servants, the call for applications must expressly require such condition as a requirement or merit.

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