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Practical Guide to Income Tax 2025. 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 Guide to Income Tax 2025. 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 17, 2026