Skip to content
Back to index
V3366-14 23 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Scholarship exemption from income tax depends on fiscal residency and qualification of foreign studies

The DGT confirms that whether a UK PhD scholarship is exempt from Spanish income tax depends on the beneficiary's fiscal residency and whether the foreign studies are recognised or equivalent.

The question raised

Whether a scholarship granted by a university in the United Kingdom to pursue doctoral studies at said institution is exempt from Personal Income Tax.

The DGT's ruling

If the person is a resident in Spain, the scholarship may be exempt if the foreign studies are subject to official recognition or validation; until such recognition is obtained, it shall be taxed as income from employment. However, according to the Convention with the United Kingdom, if the student is a resident in the other State and the scholarship originates from sources outside of Spain, it shall not be taxed in Spain. If the person is a non-resident, it shall not be taxed in Spain as it does not constitute public remuneration nor is the activity carried out in Spanish territory.

Book your free first meeting