If you have received the MEC 2026-2027 scholarship and you are wondering if you should include it in your income tax return, the short answer is no, since they are generally exempt within the limits established by the regulations, and there is not a single fixed limit applicable in all cases. Public scholarships awarded by the Ministry of Education to pursue regulated studies are exempt from paying personal income tax according to article 7.j) of the Personal Income Tax Law, as long as they comply with the principles of merit, capacity, generality and publicity of the call.
In practice, the majority of MEC scholarship recipients fall within that exemption. According to the call regulated by Royal Decree 117/2023 and subsequent updates, the fixed amount for income is 1,700 euros, the residence amount is 2,700 euros and the basic scholarship is 300 euros, amounts that added to the variable amount rarely exceed the exemption limits provided for by regulation.
Exemption limits according to educational level
The Tax Agency establishes different exemption limits depending on the type of studies:
- Regulated studies up to the second university cycle (Degree, Baccalaureate, FP, artistic education): exemption of up to 6,000 euros per year on a general basis, extendable. If the scholarship includes transportation and accommodation expenses, the limit rises to 18,000 euros per year.
- Third cycle studies (Doctorate): exemption of up to 21,000 euros per year.
- Doctorate abroad: exemption of up to 24,600 euros per year.
If your MEC scholarship does not include a residency component (2,700 euros), the sum of the fixed amount for income and the basic scholarship is very far from the general limit of the exemption. If it includes residency and a high variable amount, you can get close to the limit, but in most calls the total remains below.
What if the scholarship exceeds the applicable exemption limit?
In that case, the excess is taxed as income from work. What is below the general limit remains exempt, and only the difference is included in the general personal income tax base. Example: if you have received 7,200 euros in total among all the components of the scholarship, only 1,200 euros would be taxed if the applicable limit was 6,000 euros in your specific case.
If in addition to the scholarship you have other income (a part-time job, for example), the exempt scholarship is not added to your income from work to calculate whether you are required to file the declaration. But non-exempt income does count.
The MEC scholarship and the parents’ declaration
The scholarship is paid by the student, but for personal income tax purposes there may be implications on the family declaration:
- If you file a joint return with your parents, the exempt scholarship does not count as household income.
- If your parents are divorced, the scholarship does not alter the calculation of the income of the parent with whom you live, because it is exempt.
- The MEC scholarship does not affect your parents’ right to apply the minimum per descendant, as long as you do not have income (non-exempt) exceeding 8,000 euros per year (article 58 of the LIRPF).
When you may be obliged to return the scholarship
The tax exemption is one thing and the obligation to refund is another. The Ministry of Education may require you to return the scholarship if you fail to meet the academic requirements during the course. The most common assumptions:
- Not passing the minimum percentage of credits required for your level of studies. In university degrees, the call establishes that if you pass less than 50% of the credits enrolled you may have to return the full amount.
- Drop out of studies during the course.
- Having provided false information in the application (income, members of the family unit, average grade).
- Incompatibility with another scholarship for the same studies that you have not communicated.
If the ministry detects any of these circumstances, it issues a refund resolution. You can consult the detailed reasons for return and how to act if you receive the notification.
Deadlines and method of return
If you receive a refund resolution, you have a period of time to return the entire amount or request a split. The procedure is managed through the same electronic office where you requested the scholarship. If you do not agree with the resolution, you can submit allegations before the deadline expires.
The return of the scholarship does not generate a tax deduction: you cannot deduct the amount returned from your next tax return as if it were an expense. However, if at the time the scholarship had been taxed (because it exceeded the exemption limits), its return could give rise to the rectification of the corresponding self-assessment. However, if the scholarship was exempt and you return it, there is no tax impact either because it was never taxed.
Special case: divorced parents
If your parents are divorced or separated, the scholarship is requested based on the income of the parent with whom you live. But for personal income tax purposes, the exempt scholarship is yours as an individual taxpayer. If the parent with whom you do not live pays alimony, that alimony is not added to the income of the family unit for the scholarship, but it may have its own tax implications on that parent’s return.
For any questions about scholarship taxation, the Tax Agency offers binding consultations and the taxpayer service (901 33 55 33 or 91 554 87 70).