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A query was raised regarding whether study grants received for undertaking internships at a company, via an agreement with a university, are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not exempt because the granting entity is neither a public body nor a non-profit organisation under a special tax regime.
Cuestión planteada Posible aplicación de la exención prevista en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas a dicha ayuda.
Para que una beca esté exenta según el artículo 7 j) de la LIRPF, debe ser pública o concedida por entidades sin fines lucrativos con régimen especial. Al ser la ayuda otorgada por una empresa que no es ente del Sector Público ni entidad sin fines lucrativos del régimen especial, no se aplica la exención y debe tributar como rendimientos del trabajo.
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