Doctrine by topic · DGT Observatory

Scholarships: evolution of DGT doctrine

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

Settled doctrine High confidence 15 rulings · 2014–2026

Current position

For a scholarship to be exempt under article 7.j) of the LIRPF (Personal Income Tax Law), it must be a grant for conducting studies or research awarded by public entities or non-profit entities with a special tax regime. If the aid comes from a company or is not linked to formal studies, it is taxed as income from employment. In the case of professionals, if the scholarship is received within the scope of an already developed economic activity, it qualifies as income from economic activities.

The DGT's position remains constant in requiring that the granting entity be public or non-profit to apply the exemption. Throughout the rulings, the need for the provision to be a real grant for studies and not a consideration for services has been reinforced. The latest rulings specify the classification of the income according to the recipient's activity and the moment of enforceability.

Turning points

  1. V2635-19

    Establishes that the exemption requires the provision to be truly a grant for studies or research, regardless of the denomination given by the entity.

  2. V1311-26

    Specifies that if the scholarship is received within the scope of an economic activity already developed by the professional, it qualifies as income from economic activities instead of income from employment.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V2123-20 25 Jun 2020

IRPF retention to continue during fiscal residency

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrendimientos del trabajoretencionesausencia esporádicaperiodo impositivo LIRPF — Ley 35/2006 del IRPF art. 9.1.aLIRPF — Ley 35/2006 del IRPF art. 99
Affects CompanyExpat · Non-residentIndividual
V1333-20 11 May 2020

Teaching mobility grants for working abroad are taxable as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento del trabajoexención de dietasmovilidad internacionalbecasresarcimiento de gastos LIRPF — Ley 35/2006 del IRPF art. 7RIRPF — RD 439/2007, Reglamento del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0616-20 31 Mar 2020

Occupational training grants are taxable as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecasexenciónretenciónformación ocupacional LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.2.h
Affects CompanyExpat · Non-residentIndividual
V0214-15 21 Jan 2015

Vocational training grants for jobseekers are subject to Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexenciónbecascualificación profesionalretención LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.2.h
Affects CompanyExpat · Non-residentIndividual
V1518-14 10 Jun 2014

Leonardo da Vinci mobility grants subject to IRPF withholding

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecasexenciónretenciónmovilidad transnacional LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 7.p
Affects CompanyExpat · Non-residentIndividual

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