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Practical manual for Income Tax 2020.

Summary table of the maximum annual economic endowment exempt from scholarships

SubjectSpainForeign
Formal studies up to the second university cycle Not including transportation and accommodation costs  6,000 --
Including transportation and accommodation costs  18,000 21,000
Third cycle university formal studies Including complementary aids 21,000 24.600
Research grants Including complementary aids Total amount received
Note to table : When the duration of the scholarship is less than a calendar year, the maximum exempt amount will be the proportional part that corresponds