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A foundation inquired whether undergraduate and postgraduate scholarships in the USA are exempt from Income Tax and how they should be accounted for temporally. The Directorate General for Taxes (DGT) states that the exemption applies if the foreign studies are eligible for official recognition or credit transfer, and that payments must be recorded in the tax year they become due.
Cuestión planteada El pago de las becas se produce en dos ejercicios: en el mes de agosto, al inicio de curso, y una liquidación final en función de los gastos justificados, una vez finalizado el curso en el año siguiente a la concesión de la beca. Aplicación, a dichas becas, de la exención prevista en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las becas para estudios reglados en el extranjero pueden gozar de la exención del artículo 7.j) de la LIRPF si los estudios son susceptibles de homologación o convalidación según el RD 967/2014. La exención está sujeta a los límites cuantitativos del artículo 2.2 del RIRPF. Respecto a la imputación temporal, cada pago debe imputarse al período impositivo en que sea exigible para el perceptor.
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