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Practical manual for Income Tax 2024. Part 1
Chapter 2. Personal Income Tax (IRPF): general questions
Subject to personal income tax: material aspects
Negative delimitation of the taxable event: exempt and non-taxable income
Exempt income, article 7 of the Personal Income Tax Law

Practical manual for Income Tax 2024. Part 1

10. Scholarships

Regulations: Articles 7.j) Law PIT and 2 RegulationsPIT

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 18, 2025