A) Scholarships to pursue regulated studies

A.1. Scholarships included

The following scholarships are exempt :

• Public scholarships.
• Scholarships awarded 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, applies.
• Scholarships awarded 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.

A.2. Purpose:

When they are received to pursue regulated studies , both in Spain and abroad, at all levels and grades of the educational system.

In Spain, the education system offers early childhood education, primary education, compulsory secondary education and high school, vocational training (basic, intermediate and advanced), university education (which in turn includes a degree, master's or doctorate) and special regime education that can be artistic, language and sports. See in this regard article 3 of Organic Law 2/2006, of May 3, on Education ( BOE of May 4) and Royal Decree 1393/2007, of October 29, which establishes the organization of official university education ( BOE of October 30).

A.3. Requirements and conditions for its application:

• In the case of public scholarships received to pursue regulated studies , the exemption is conditional on the granting of the same being in accordance with the principles of merit and capacity, generality and non-discrimination in the conditions of access and publicity of the call.

  no case are study grants awarded by a Public Entity in which the recipients are exclusively or primarily its employees or their spouses or relatives, in a direct or collateral line, consanguineous or by affinity, up to the third degree inclusive, of the same, exempt.

• In the case of scholarships awarded by non-profit entities and banking foundations mentioned above, the above principles will be deemed to have been met when the following requirements are met:

  a. That the recipients are generic groups of people, without any limitation being established with respect to them for reasons other than the nature of the studies to be carried out and the activities specific to their statutory object or purpose.

  b. That the announcement of the Call be published in the Official Gazette of the State or the Autonomous Community and, either in a national newspaper of wide circulation, or on the entity's website.

  c. That the award is carried out on a competitive basis.

A.4. Exempt amounts:

The exempt amount will cover the tuition fees, or amounts paid for an equivalent concept to be able to pursue such studies, and the personal accident and health care insurance of which the scholarship holder is a beneficiary and, where applicable, the spouse and child of the scholarship holder, provided that they do not have Social Security coverage.

Additionally, a maximum financial endowment of:

• 6,000 euros per year , as a general rule, if the scholarships are for studies up to the second university cycle.
• This last amount rises to a maximum of euros year when the financial endowment is intended to compensate for transport and accommodation costs.
• 21,000 euros per year when studies up to the second university cycle are carried out abroad.

If the purpose of the scholarship is to carry out postgraduate studies , the financial endowment will be exempt up to a maximum amount of :

• 21,000 euros per year , in general.
• 24,600 euros per year, when studying abroad.

When the duration of the scholarship is less than a calendar year, the maximum exempt amount will be the corresponding proportional part.