Doctrine by topic · DGT Observatory

Exempt Scholarships: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 34 rulings · 2014–2026

Current position

Scholarships are exempt under article 7.j) of the Law 35/2006 on Personal Income Tax (IRPF) if they are provided by public entities or non-profit entities and are intended for formal studies or research. For non-profit entities, the call for applications must be public and conducted through a competitive bidding process. If the aid is granted as recognition for mentoring work, it does not qualify as an exempt scholarship and is taxed as income from employment.

The DGT's position has shifted from a focus on the accreditation of foreign studies (V3366-14) to strict control over the nature of the aid and the calling entity. Requirements for publicity and competitive bidding have been introduced (V0953-18, V3455-19), and dual vocational training has been explicitly excluded (V2921-20). Finally, the administration distinguishes between study scholarships and aid for mentoring work, the latter of which is subject to taxation (V0454-26).

Turning points

  1. V0953-18

    Introduces requirements for competitive bidding and public calls for applications for non-profit entities.

  2. V2921-20

    Specifically excludes dual vocational training scholarships from the exemption provided in article 7.j).

  3. V0454-26

    Establishes that aid granted as recognition for mentoring work does not qualify as exempt scholarships.

Analysis based on 33 of 34 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0917-26 27 Apr 2026

Beasiswa exemption requires studies to lead to official qualification

SG de Impuestos sobre la Renta de las Personas Físicas
becas exentasestudios regladostítulo oficialrendimientos del trabajoexención de becas LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0909-26 24 Apr 2026

Income from predoctoral researcher contracts is not exempt from tuition

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas exentascontrato predoctoralinvestigador en formaciónexención de becas LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0454-26 27 Feb 2026

Mentorship stipends not tax-exempt benefits

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas exentasmentoríaretenciónestudios reglados LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 1
Affects CompanyExpat · Non-residentIndividual
V2609-21 27 Oct 2021

Transportation aid for unemployed training deemed work income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas exentasayudas de transporteinserción laboralobligación de declarar LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.2.h
Affects CompanyExpat · Non-residentIndividual
V2251-21 11 Aug 2021

Subsidies for foreign work not exempt if not part of official study programme

SG de Impuestos sobre la Renta de las Personas Físicas
renta mundialrendimientos del trabajobecas exentasestudios regladosexención por trabajos en el extranjero LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual
V0444-19 28 Feb 2019

Grants for internships or non-degree courses are subject to income tax

SG de Impuestos sobre la Renta de las Personas Físicas
becas exentasestudios regladosrendimientos del trabajoexenciónformación profesional LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual

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