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A student inquired whether the grant received for undertaking external extracurricular academic internships was exempt from Personal Income Tax (IRPF). The DGT responded that, as they do not constitute formal studies or research scholarships, the grant must be taxed as income from employment.
Question posed: Whether the study grant must be declared in the Personal Income Tax return.
The exemption under Article 7.j) of the LIRPF does not apply because extracurricular internships are not part of a formal curriculum and therefore are not considered formal studies. Likewise, grants granted within the framework of educational cooperation agreements are not considered exempt scholarships. Therefore, these amounts constitute income from employment pursuant to Article 17 of the LIRPF.
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