Doctrine by topic · DGT Observatory

Official Title: 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 14 rulings · 2016–2026

Current position

The exemption for scholarships under article 7.j) of the Law 35/2006 (LIRPF) requires that the studies be regulated and lead to the obtaining of an official degree (Bachelor's, Master's, or Doctorate). The aid must be intended for undertaking said studies and not for the preparation of selection processes or internships that are not part of the official curriculum. The exemption is limited to tuition costs, insurance, and economic grants within the limits of the IRPF Regulation.

The DGT's position remains constant in requiring that studies lead to an official degree to apply the exemption. Throughout the rulings, it has been specified that the aid must be directly linked to the curriculum and not to complementary activities such as the preparation of selection processes or internships without a demonstrated curricular connection.

Turning points

  1. V1947-23

    Clarifies that aid for the preparation of selection processes does not meet the requirement of leading to an official degree and must be taxed.

  2. V0917-26

    Establishes that if internships are not explicitly mentioned as part of the curriculum to obtain an official degree, the exemption does not apply.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V0917-26 27 Apr 2026

Beasiswa exemption requires studies to lead to official qualification

SG de Impuestos sobre la Renta de las Personas Físicas
becas exentasestudios regladostítulo oficialrendimientos del trabajoexención de becas 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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