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Practical Income Manual 2021.

A) Scholarships to pursue regulated studies

A.1. Scholarships that include

The following scholarships are exempt :

  • Public scholarships.

  • Scholarships awarded by non-profit entities to which the special regime regulated in title II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.

  • The scholarships awarded by the banking foundations regulated in Title II of Law 26/2013, of December 27, on savings banks and banking foundations in the development of their social work activity .

A.2. Purpose for which it is granted

When they are perceived to pursue regulated studies , both in Spain and abroad, at all levels and grades of the educational system.

In Spain, the teachings offered by the educational system are early childhood education, primary education, compulsory secondary education and baccalaureate, vocational training (basic, intermediate level and higher level), university education (which in turn is degree, master's or doctorate) and special regime teaching that can be artistic, language and sports. See in this regard article 3 of Organic Law 2/2006, of May 3, on Education ( BOE of May 4) and Royal Decree 1393/2007, of October 29, which establishes the organization of official university teachings ( BOE of October 30).

A.3. Requirements and conditions for your application

  • In the case of public scholarships received to pursue regulated studies , the exemption is conditional on the granting of the same in accordance with the principles of merit and capacity, generality and non-discrimination in the conditions of access and publicity of the call.

    Under no circumstances are study aid granted by a Public Entity exempted in which the recipients are exclusively or fundamentally its workers or their spouses or relatives, in a direct or collateral line, by blood or by affinity, up to and including the third degree, thereof.

  • In the case of scholarships awarded by the non-profit entities and banking foundations mentioned above, the above principles will be deemed to have been met when the following requirements are met:

    a. That the recipients are generic groups of people, without any limitation being established regarding them for reasons unrelated to the nature of the studies to be carried out and the activities inherent to their statutory object or purpose.

    b. That the announcement of the Call be published in the Official Gazette of the State or the Autonomous Community and, either in a newspaper with large national circulation, or on the entity's website.

    c. That the award is carried out on a competitive basis.

A.4. Exempt amounts

The exempt amount will reach the tuition costs, or amounts paid for an equivalent concept to be able to pursue such studies, and the personal accident and health care insurance of which the scholarship recipient is a beneficiary and, in If applicable, the spouse and child of the scholarship recipient as long as they do not have Social Security coverage.

Additionally, a maximum financial allocation of:

  • 6,000 euros annually , in general, if they are scholarships for studies up to the second university cycle.

  • This last amount is raised to a maximum of 18,000 euros per year , when the financial provision is intended to compensate for transportation and accommodation costs.

  • 21,000 euros per year when studies up to the second university cycle are carried out abroad.

If the purpose of the scholarship is to carry out third-cycle studies , the financial award will be exempt up to a maximum amount of :

  • 21,000 euros annually , generally.

  • 24,600 euros per year, in the case of studies abroad.

When the duration of the scholarship is less than a calendar year, the maximum exempt amount will be the corresponding proportional part.