Doctrine by topic · DGT Observatory

Scholarship Exemption: 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

Settled doctrine High confidence 42 rulings · 2015–2026

Current position

Research scholarships are exempt under article 7.j) of the LIRPF (Personal Income Tax Law) only if they meet the requirements of Royal Decree 63/2006 or its successor. For teaching or research staff, the status of such must be an express requirement or merit in the call for applications. The exemption does not apply if the amounts form part of an employment contract or if the recipients are exclusively employees of a public entity.

The DGT's position has remained constant over time. Rulings systematically confirm that grants do not qualify as exempt if they do not meet the requirements of formal studies, specific research, or if they constitute income derived from an employment relationship. No changes in criterion are observed, but rather a repeated application of the exemption limits set out in article 7.j) of the LIRPF.

Analysis based on 41 of 42 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
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 trabajoexención de becascontrato predoctoralinvestigador en formaciónbecas de investigación LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V1838-25 13 Oct 2025

Grants for academic externals counted as income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoprácticas académicas externasbolsa de estudioretención a cuentaexención de becas LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17
Affects CompanyExpat · Non-residentIndividual
V1137-24 23 May 2024

Grants for external academic internships are taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoprácticas académicas externasbolsa de estudioexención de becasretención a cuenta LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17
Affects CompanyExpat · Non-residentIndividual
V2106-21 15 Jul 2021

Unemployment training grants must be taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexención de becasformación profesionalayudas al desempleoestudios reglados LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.2 h
Affects CompanyExpat · Non-residentIndividual
V2901-20 25 Sept 2020

BCE training grant not exempt from IRPF due to lack of legal requirements

SG de Impuestos sobre la Renta de las Personas Físicas
residencia fiscalrendimientos del trabajoexención de becasconvenio de doble imposiciónbeca de formación LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 7.j
Affects CompanyExpat · Non-residentIndividual
V0359-20 14 Feb 2020

Mobility grants for university staff are taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexención de becasmovilidad internacionalpersonal docenteentidades sin fines lucrativos LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V3257-19 27 Nov 2019

Ministry of Defence training grants are taxable as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexención de becasbecas públicasretenciónpersonal militar 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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