Doctrine by topic · DGT Observatory

Tax 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

Doctrinal reversal High confidence 8 rulings · 2015–2024

Current position

Grants are not considered scholarships exempt under article 7.j) of the LIRPF (Personal Income Tax Law) when the recipients are a specific group, such as teaching and research staff, rather than a generic group. Likewise, grants do not qualify as exempt per diems if they are voluntary, as they are not travel assignments imposed by the employer. In these cases, the amounts constitute employment income subject to withholding.

The DGT has moved from applying a broad exemption to research scholarships for teaching staff and civil servants (V1917-17, V1990-22, V0488-24) to establishing a strict restriction. The current position (V2172-24) reverses the previous interpretation by considering that the specificity of the recipient group prevents the application of the exemption under article 7.j) of the LIRPF.

Turning points

  1. V2172-24

    Introduces a doctrinal shift by determining that the specific nature of the recipients prevents the exemption of scholarships under article 7.j) of the LIRPF.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V2172-24 9 Oct 2024

Mobility grants for university lecturers are subject to income tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexención de tributaciónretencióndietas y gastos de viajebecas públicas LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0519-23 6 Mar 2023

Teacher retraining grants may be tax-exempt if granted for research purposes

SG de Impuestos sobre la Renta de las Personas Físicas
becas para investigaciónexención de tributaciónrendimientos del trabajopersonal docente e investigadorrecualificación 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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