Income-tax exemption for scholarships

Exención de becas en el IRPF (art. 7.j Ley 35/2006) ·Uitgevoerd door Agencia Estatal de Administración Tributaria

Article 7.j of the IRPF law (Ley 35/2006, amounts in art. 2 of its regulation, RD 439/2007) exempts scholarships from income tax when granted by public bodies — like the beca general — or by non-profit entities and banking foundations, for official studies in Spain or abroad. The exemption covers tuition costs and accident insurance plus up to €6,000 per year, raised to €18,000 when the grant compensates transport and accommodation (up to master's level) and €21,000 for studies abroad. For doctoral studies the limits are €21,000 in Spain and €24,600 abroad. Limits are prorated for grants covering less than a full year.

Wie komt in aanmerking

The grantor must be a public body, a Ley 49/2002 non-profit entity or a banking foundation — private-company scholarships are not covered
The studies must be reglados (official curriculum) in Spain or abroad, or investigator-training grants
Amounts paid under an employment contract are never an exempt scholarship — FPU/FPI predoctoral contracts are taxed as normal salary

Zo vraag je het aan

Nothing to apply for — the exemption applies automatically when filing (or not needing to file) your tax return. Keep the award resolutions in case the Agencia Tributaria asks for them.

Bronnen

Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas (art. 7.j) — Boletín Oficial del Estado (geraadpleegd 10 juli 2026)
Real Decreto 439/2007 — Reglamento del IRPF (art. 2, becas exentas) — Boletín Oficial del Estado (geraadpleegd 10 juli 2026)
Becas para cursar estudios reglados — Manual práctico IRPF 2025 — Agencia Tributaria (geraadpleegd 10 juli 2026)

Laatst gecontroleerd 10 juli 2026