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Practical Income Manual 2021.

h) Non-exempt scholarships

Scholarships to which the exemption discussed in Chapter 2 is not applicable are work income.

Remember: Article 7.j) of the Personal Income Tax Law declares public scholarships exempt, scholarships granted by non-profit entities to which the special regime regulated in Title II of Law 49/2002, of 23 December, applies. December, tax regime for non-profit entities and tax incentives for patronage, and scholarships granted by banking foundations regulated in Title II of Law 26/2013, of December 27, on savings banks and foundations banking in the development of their social work activity, received to pursue regulated studies, both in Spain and abroad, at all levels and grades of the educational system, in the terms established by regulation.

Likewise, are also considered exempt, in the terms established in article 2 of the Personal Income Tax Regulation , public scholarships and those granted by entities without for-profit purposes and banking foundations mentioned above for research in the field described by Royal Decree 63/2006, of January 27, which approves the Statute of research personnel in training, as well as those granted by those for research purposes to civil servants and other personnel at the service of public administrations and teaching and research staff at universities.