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V4833-16 10 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Public grants for books and school supplies may be exempt from Personal Income Tax (IRPF)

A taxpayer has enquired about the tax treatment of assistance received for the purchase of textbooks. The Directorate General for Taxes (DGT) indicates that if the assistance is a public grant for formal education and meets certain requirements, it is exempt from tax.

The question raised

Exemption or tax regime for said aid under Personal Income Tax.

The DGT's ruling

Public scholarships for regulated studies consisting of an aid to acquire books and school supplies at free education levels are exempt pursuant to Article 7.j) of the Personal Income Tax Law (LIRPF). To this end, the grant must comply with the principles of merit and ability, generality, and non-discrimination. The exemption is subject to the economic limits established in Article 2.2.1º of the Personal Income Tax Regulations (RIRPF).

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