Doctrine by topic · DGT Observatory

Merit and Ability: 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 13 rulings · 2015–2024

Current position

Public scholarships for formal studies are exempt from IRPF (Personal Income Tax) if their granting complies with the principles of merit, ability, generality, and non-discrimination. The call for applications must meet requirements for publicity and public access. The exemption does not apply if the recipients are exclusively or primarily employees of the granting public entity or their relatives.

The DGT's position has remained constant since 2015, reiterating the requirements of merit, ability, generality, and non-discrimination. No changes in doctrine have been observed, except for the 2021 clarification regarding the need for recipients to belong to generic groups to avoid exclusion based on limited groups.

Turning points

6 May 2021 V1272-21

Establishes that to avoid exclusion, the recipients must be generic groups, noting that the exemption does not apply if it is directed at a limited group of members.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13

V2607-24 19 Dec 2024

Public grants for early years education are exempt from Income Tax subject to certain requirements

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexencióneducación infantilmérito y capacidad LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2

Affects CompanyExpat · Non-residentIndividual

V1801-22 29 Jul 2022

Funding for undergraduate dissertations may be tax-exempt if provided as a public scholarship for formal studies

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexenciónrendimientos del trabajotfg LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1

Affects CompanyExpat · Non-residentIndividual

V1734-21 4 Jun 2021

Public grants for formal education may be exempt from Income Tax if they meet generality and merit requirements

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexenciónrendimientos del trabajomérito y capacidad LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1

Affects CompanyExpat · Non-residentIndividual

V1272-21 6 May 2021

Scholarships granted to children of entity members are not exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoexención de becasentidades sin fines lucrativoscolectividades genéricasmérito y capacidad LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1

Affects CompanyExpat · Non-residentIndividual

V0118-21 28 Jan 2021

An academic merit award from a local council may qualify as a tax-exempt public scholarship

SG de Impuestos sobre la Renta de las Personas Físicas

beca públicarenta exentamérito y capacidadestudios regladospremio al mérito académico LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2

Affects CompanyExpat · Non-residentIndividual

V0650-20 2 Apr 2020

Public grants for early years education are exempt from Income Tax if call requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexenciónsistema educativomérito y capacidad LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2

Affects CompanyExpat · Non-residentIndividual

V2477-17 3 Oct 2017

€1,800 grant from a public university for new students is exempt from Personal Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexenciónrendimientos del trabajomérito y capacidad LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1

Affects CompanyExpat · Non-residentIndividual

V1955-17 19 Jul 2017

Public scholarships for early childhood education are exempt from Personal Income Tax if access requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexencióneducación infantilmérito y capacidad LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2

Affects CompanyExpat · Non-residentIndividual

V1374-17 2 Jun 2017

Public grants for early years education are exempt from Income Tax if call requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexenciónmérito y capacidadeducación infantil LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2

Affects CompanyExpat · Non-residentIndividual

V4037-16 22 Sept 2016

Public university scholarships may be exempt from Income Tax if they lead to an official degree

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasexenciónestudios regladostítulo oficialrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1

Affects CompanyExpat · Non-residentIndividual

V2693-16 15 Jun 2016

Public grants for formal studies awarded through competitive selection are exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexenciónconcurrencia competitivamérito y capacidad LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2.1

Affects CompanyExpat · Non-residentIndividual

V1857-16 27 Apr 2016

Public grants for formal education and school supplies are exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasestudios regladosexenciónmaterial escolarimpuesto sobre la renta LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2.1

Affects CompanyExpat · Non-residentIndividual

V0293-15 26 Jan 2015

Scholarships granted by a public law consortium may be exempt from Personal Income Tax if certain requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas

becas públicasexenciónestudios regladosentidad de derecho públicoinvestigación LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2

Affects CompanyExpat · Non-residentIndividual

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