The binding consultation of the General Tax Directorate (V1975-23), dated July 7, 2023, analyzes whether the exemption provided in Article 7.j) of the Spanish Personal Income Tax Law (LIRPF) can be applied to scholarships for the preparation of competitive examinations established through Order JUS/377/2022, dated April 27. The General Tax Directorate has expressed its opinion… Continue reading Tax advisor: Spanish Tax Authority: Scholarships for aspiring judges, prosecutors, and court clerks are not exempt from Personal Income Tax