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

Stable position Low confidence 52 rulings · 2014–2026

Current position

Remuneration derived from contracts with international organizations does not enjoy an exemption if the beneficiary does not hold the status of an official according to the Convention on the Privileges and Immunities of the United Nations. In the case of scholarships, the exemption under art. 7.j) of the Personal Income Tax Law (LIRPF) requires them to be public or from non-profit entities with a competitive call for regulated studies. For research scholarships for teaching staff, the terms and conditions must expressly require the status of said staff and have research purposes.

The DGT does not present a doctrinal evolution on a single concept, as the rulings address exemptions of different natures (international organizations, AJD, protected heritage, scholarships). A tendency is observed towards the application of strict and specific requirements for the granting of exemptions in the field of scholarships and the status of international officials.

Turning points

  1. V2309-20

    Establishes that training internships are only exempt if they are part of an official university teaching plan to obtain a degree.

  2. V2035-22

    Specifies that research scholarships for teachers require that the terms of the call provide for the status of said staff as a requirement or merit.

Analysis based on 49 of 52 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V3195-23 11 Dec 2023

Free bus transport on fixed routes is not taxed as a benefit in kind

SG de Impuestos sobre la Renta de las Personas Físicas
rentas en especieservicios socialesrendimientos del trabajoexención fiscaltransporte colectivo LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0534-23 7 Mar 2023

Landfill disposal of R12 operation rejects is not exempt from waste tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
operación de valorizacióntratamiento intermediooperación r12rechazo de residuosexención fiscal Ley 7/2022, de 8 de abril, de residuos y suelos contaminados para una economía circular
Affects CompanyExpat · Non-residentIndividual
V2944-21 19 Nov 2021

Dissolution of asset securitisation funds is exempt from transfer tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
fondos de titulización de activosoperaciones societariasdisolución de sociedadesexención fiscalsujeto pasivo TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 19TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 22
Affects CompanyExpat · Non-residentIndividual

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