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Practical manual for Income Tax 2019.
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 2019.

Scholarships

Regulations: Articles 7.j) Law IRPF and 2 Regulations of IRPF

Scholarships to pursue regulated studies
Researcher training scholarships
Summary table of the maximum annual financial award exempt from scholarships

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Updated webpage: 02/January/2024