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Practical Income Manual 2022.
Chapter 2. The Personal Income Tax (IRPF): general questions
Subject to personal income tax: material aspects
Negative delimitation of the taxable event: exempt and non-subject income
Exempt income article 7 of the Personal Income Tax Law

Practical Income Manual 2022.

10. Scholarships

Regulations: Articles 7.j) Law Personal Income Tax and 2 Regulations Personal Income Tax

A) Scholarships to pursue regulated studies
B) Research training scholarships
Summary table of the maximum annual financial award exempt from scholarships

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Updated webpage: March 16, 2023