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Practical manual for Income Tax 2024. Volume 1

Summary table of the maximum annual financial award exempt from scholarships

SubjectSpainForeign
Formal studies up to the second university cycle Not including transportation and accommodation costs  6,000 --
Including transportation and accommodation costs  18,000 21,000
Third cycle university formal studies Including complementary aids 21,000 24.600
Research grants Including complementary aids Total amount received
Note to table : When the duration of the scholarship is less than a calendar year, the maximum exempt amount will be the proportional part that corresponds