{"id":27693,"date":"2026-05-19T12:53:15","date_gmt":"2026-05-19T10:53:15","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/las-becas-y-la-declaracion-de-la-renta\/"},"modified":"2026-05-19T12:53:15","modified_gmt":"2026-05-19T10:53:15","slug":"las-becas-y-la-declaracion-de-la-renta","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/es\/las-becas-y-la-declaracion-de-la-renta\/","title":{"rendered":"Las becas y la declaraci\u00f3n de la renta"},"content":{"rendered":"

[vc_row][vc_column width=”3\/4″][vc_column_text css=””]<\/p>\n

Las becas y la declaraci\u00f3n de renta<\/h2>\n

[\/vc_column_text][stm_spacing lg_spacing=”6″ md_spacing=”6″ sm_spacing=”6″ xs_spacing=”6″][vc_column_text css=””]21\/05\/2026<\/em>[\/vc_column_text][vc_column_text css=””]Tratamiento fiscal de las ayudas para estudios<\/em>[\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1779187389676{margin-bottom: 20px !important;}”]<\/p>\n

En el Impuesto sobre la Renta de las Personas F\u00edsicas (en adelante, IRPF) las becas se califican en todo caso como rendimientos del trabajo (LIRPF Art. 17.2)<\/p>\n

<\/p>\n

No obstante, lo anterior, hay que tener en cuenta que las denominadas becas para cursar estudios reglados y para investigaci\u00f3n se consideran exentas del IRPF<\/p>\n

    \n
  1. <\/b>BECAS PARA CURSAR ESTUDIOS REGLADOS.<\/b><\/span><\/li>\n<\/ol>\n

    <\/p>\n

    Est\u00e1n exentas y, por tanto, no hay que declararlas en el IRPF, salvo que superen determinadas cuant\u00edas, las siguientes becas:<\/p>\n

      \n
    1. Becas P\u00fablicas<\/li>\n
    2. Las becas concedidas por las entidades sin fines lucrativos a las que sea de aplicaci\u00f3n el r\u00e9gimen especial en el t\u00edtulo II de la Ley de r\u00e9gimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (L 49\/2002).<\/li>\n
    3. Las concedidas por fundaciones bancarias en el desarrollo de su obra social (L 26\/2013).<\/li>\n<\/ol>\n

      <\/p>\n

      As\u00ed, por ejemplo, no se consideran exentas, las ayudas concedidas por empresas exclusivamente para sus trabajadores o familiares.<\/p>\n

      <\/p>\n

      Los requisitos que deben cumplir las anteriores becas para acogerse son:<\/p>\n

        \n
      1. Deben percibirse con el fin de cursar estudios reglados, tanto en Espa\u00f1a como en el extranjero, en todos los niveles y grados del sistema educativo.<\/li>\n
      2. Si se trata de becas p\u00fablicas, la concesi\u00f3n se debe ajustar a los principios de m\u00e9rito y capacidad, generalidad y no discriminaci\u00f3n en las condiciones de acceso y publicidad de la convocatoria.<\/li>\n
      3. Si se trata de becas concedidas por entidades sin fines lucrativos o fundaciones bancarias:<\/li>\n<\/ol>\n

        <\/p>\n

          \n
        1. Los destinatarios deben ser colectividades gen\u00e9ricas de personas.<\/li>\n
        2. El anuncio de la convocatoria se debe publicar en el BOE o en el BOCA y en un peri\u00f3dico de gran circulaci\u00f3n nacional o bien en la web de la entidad.<\/li>\n
        3. La adjudicaci\u00f3n se debe llevar a cabo en r\u00e9gimen de concurrencia competitiva.<\/li>\n<\/ol>\n

          <\/p>\n

          El importe m\u00e1ximo general exento son 6.000 euros anuales.<\/b> No obstante, este l\u00edmite se ampl\u00eda hasta los:<\/p>\n

            \n
          1. 18.000 \u20ac cuando la dotaci\u00f3n econ\u00f3mica tenga por objeto compensar gastos de transporte y alojamiento.<\/li>\n
          2. 21.000 \u20ac cuando se trate de estudios en el extranjero.<\/li>\n
          3. 21.000 \u20ac si el objeto de la beca es la realizaci\u00f3n de estudios de doctorado en Espa\u00f1a y 24.600 \u20ac si es en el extranjero.<\/li>\n<\/ol>\n

             <\/p>\n

            Leer m\u00e1s (solo para colegiados)<\/p>\n

            https:\/\/www.elcol-legi.org\/w\/download\/nota-ass-fiscal-04-2026-les-beques-i-el-irpf\/<\/p>\n

            \u00c1ngel M\u00aa Ceniceros<\/p>\n

            <\/p>\n

            Socio \u00c1rea Fiscal<\/p>\n

            <\/p>\n

            FLM EXPERTS<\/p>\n

            <\/p>\n

            Email: assessories@elcol-legi.org<\/span><\/a><\/span><\/p>\n

            [\/vc_column_text][vc_row_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=”1\/4″][stm_spacing lg_spacing=”50″ md_spacing=”50″ sm_spacing=”50″ xs_spacing=”50″][vc_column_text]<\/p>\n

            \u00daltimas noticias<\/h2>\n

            [\/vc_column_text][stm_news loop=”size:4|order_by:date|order:DESC|post_type:post|categories:8″ posts_per_row=”2″][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

            [vc_row][vc_column width=”3\/4″][vc_column_text css=””] Las becas y la declaraci\u00f3n de renta [\/vc_column_text][stm_spacing lg_spacing=”6″ md_spacing=”6″ sm_spacing=”6″ xs_spacing=”6″][vc_column_text css=””]21\/05\/2026[\/vc_column_text][vc_column_text css=””]Tratamiento fiscal de las ayudas para estudios[\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1779187389676{margin-bottom: 20px !important;}”] En el Impuesto sobre la Renta de las Personas F\u00edsicas (en adelante, IRPF) las becas se califican en todo caso como rendimientos del trabajo (LIRPF Art. 17.2)<\/p>\n","protected":false},"author":562,"featured_media":27655,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[2184],"class_list":["post-27693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-es-noticias","tag-mednews-298"],"yoast_head":"\nLas becas y la declaraci\u00f3n de la renta - 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