h) Non-exempt scholarships

Remember: Article 7.j) of the Personal Income Tax Law declares exempt public scholarships, scholarships granted 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, and scholarships granted by 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, received to pursue regulated studies, both in Spain and abroad, at all levels and degrees of the educational system, under the terms established by regulation.

Likewise, also considered exempt, under the terms established in article 2 of the Personal Income Tax Regulations , public scholarships and those granted by non-profit entities 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 in the service of Public Administrations and to teaching and research staff at universities.

Please note that the aforementioned Royal Decree 63/2006 has been repealed by Royal Decree 103/2019, of March 1, which approves the Statute of predoctoral research personnel in training ( BOE of March 15).