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A student inquired whether a 35% scholarship received for a master's degree at a study centre is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that for exemption to apply, the granting entity must be non-profit (under the regime of Law 49/2002 or banking foundations) and the studies must lead to an official degree.
Cuestión planteada Si dicha renta de 2.219,49 euros se considera exenta de tributación por aplicación del artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas. En caso contrario, tributación de dicha cuantía en el Impuesto sobre la Renta de las Personas Físicas.
Para que una beca sea exenta según el artículo 7.j) de la LIRPF, debe ser pública o concedida por entidades sin fines lucrativos (Ley 49/2002) o fundaciones bancarias (Ley 26/2013). Bajo la hipótesis de que la entidad sea sin fines lucrativos, la exención aplica si se cumplen los principios de mérito, capacidad, generalidad y no discriminación, y si los estudios conducen a un título oficial de máster universitario. Si no se cumplen estos requisitos, la cuantía tributa como rendimiento del trabajo.
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