{"id":31714,"date":"2019-06-12T11:19:03","date_gmt":"2019-06-12T11:19:03","guid":{"rendered":"http:\/\/www.tressis.com\/blog\/?p=31714"},"modified":"2025-05-07T15:44:55","modified_gmt":"2025-05-07T13:44:55","slug":"como-tributan-las-practicas-remuneradas-y-las-becas-de-formacion","status":"publish","type":"post","link":"https:\/\/www.tressis.com\/ca\/blog\/como-tributan-las-practicas-remuneradas-y-las-becas-de-formacion\/","title":{"rendered":"\u00bfC\u00f3mo tributan las pr\u00e1cticas remuneradas y las becas de formaci\u00f3n?"},"content":{"rendered":"<p>Con la llegada del tiempo estival se incrementa la incorporaci\u00f3n a las empresas de j\u00f3venes estudiantes que durante sus \u00faltimos a\u00f1os de grado, as\u00ed como durante el m\u00e1ster, buscan adquirir una experiencia laboral previa a su integraci\u00f3n en el mercado laboral espa\u00f1ol.<\/p>\n<p>&nbsp;<\/p>\n<p>Este hecho hace que consideremos necesario analizar la incidencia a nivel impositivo de las pr\u00e1cticas remuneradas o de las becas de formaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<p>En relaci\u00f3n a las pr\u00e1cticas remuneradas, conviene se\u00f1alar que las rentas provenientes de su realizaci\u00f3n tributan como rendimiento del trabajo de acuerdo a lo dispuesto en el art\u00edculo 17 de la Ley 35\/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas F\u00edsicas, en adelante IRPF.<\/p>\n<p>&nbsp;<\/p>\n<p>Sin embargo, de acuerdo a lo dispuesto en el art\u00edculo 96 de la LIRPF, el estudiante solo estar\u00e1 obligado a presentar y suscribir su declaraci\u00f3n de IRPF cuando obtenga unos rendimientos \u00edntegros del trabajo superiores a 22.000 euros anuales. As\u00ed las cosas, conociendo el mercado laboral espa\u00f1ol son pocos, por no decir inexistentes, los estudiantes en pr\u00e1cticas obligados a realizar su propia declaraci\u00f3n de IRPF, al percibir en casi la totalidad de los casos cantidades inferiores a dicho l\u00edmite legal.<\/p>\n<p>&nbsp;<\/p>\n<p>A pesar de que pudiera parecer que la percepci\u00f3n de dichas rentas por parte de los practicantes no generar\u00e1 ning\u00fan impacto fiscal, falta analizar dicha cuesti\u00f3n desde la \u00f3ptica de la unidad familiar del estudiante.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.tressis.com\/landing\/reuniones\/index.html?utm_campaign=fiscalidad&amp;utm_medium=blog&amp;utm_source=tributacionbecas\" target=\"_blank\" rel=\"noopener\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-35593\" src=\"https:\/\/www.tressis.com\/wp-content\/uploads\/2019\/06\/hagase-cliente-formacion.jpg\" alt=\"H\u00e1gase cliente\" width=\"800\" height=\"600\" srcset=\"https:\/\/www.tressis.com\/wp-content\/uploads\/2019\/06\/hagase-cliente-formacion.jpg 800w, https:\/\/www.tressis.com\/wp-content\/uploads\/2019\/06\/hagase-cliente-formacion-300x225.jpg 300w, https:\/\/www.tressis.com\/wp-content\/uploads\/2019\/06\/hagase-cliente-formacion-768x576.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<p>En primer lugar, respecto a los padres, es importante se\u00f1alar que tanto en el evento de que opten por la tributaci\u00f3n conjunta como en el caso de que opten por la tributaci\u00f3n individual, en ning\u00fan caso deber\u00e1n incluir en sus correspondientes declaraciones de IRPF la renta percibida por su descendiente.<\/p>\n<p>&nbsp;<\/p>\n<p>En segundo lugar, en relaci\u00f3n al m\u00ednimo por descendientes a aplicar por los progenitores del practicante, estos continuar\u00e1n gozando de dicha posibilidad siempre que el estudiante sea menor de 25 a\u00f1os, no perciba rentas anuales superiores a 8.000 euros, no presente su declaraci\u00f3n por IRPF y contin\u00fae viviendo con sus progenitores.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00bfY qu\u00e9 pasa con las becas de formaci\u00f3n, gozan del mismo tratamiento fiscal?<\/p>\n<p>&nbsp;<\/p>\n<p>En principio s\u00ed, ya que como regla general, las becas de formaci\u00f3n, al igual que las rentas que se generen por las pr\u00e1cticas remuneradas, tributan como rendimiento del trabajo y estar\u00e1n, como tal, sujetas a retenci\u00f3n a cuenta del impuesto. Teniendo en cuenta lo anterior, todo lo indicado tanto respecto a la integraci\u00f3n en la declaraci\u00f3n de los padres del estudiante como del m\u00ednimo por descendiente le ser\u00eda, en principio, de aplicaci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<p>No obstante, a diferencia de las pr\u00e1cticas, la ley establece que estar\u00e1n exentas las becas p\u00fablicas percibidas para cursar estudios reglados, tanto en Espa\u00f1a como en el extranjero, para todos los niveles y grados del sistema educativo cuando su concesi\u00f3n se ajuste a los principios de m\u00e9rito y capacidad, generalidad y no discriminaci\u00f3n en las condiciones de acceso y publicidad de la convocatoria.<\/p>\n<p>&nbsp;<\/p>\n<p>Trat\u00e1ndose de becas para estudios concedidas por entidades sin fines lucrativos, por fundaciones bancarias, de cajas de ahorros en el desarrollo de su actividad de obra social, se entender\u00e1n cumplidos los principios anteriores cuando concurran los siguientes requisitos:<\/p>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px;\">a) Que los destinatarios sean colectividades gen\u00e9ricas de personas, sin que pueda establecerse limitaci\u00f3n alguna respecto a ellos por razones ajenas a la propia naturaleza de los estudios a realizar y las actividades propias de su objeto o finalidad estatutaria.<\/p>\n<p style=\"padding-left: 40px;\">b) Que el anuncio de la convocatoria se publique en el Bolet\u00edn Oficial del Estado o de la comunidad aut\u00f3noma y, bien en un peri\u00f3dico de gran circulaci\u00f3n nacional, bien en la p\u00e1gina web de la entidad.<\/p>\n<p style=\"padding-left: 40px;\">c) Que la adjudicaci\u00f3n se lleve a cabo en r\u00e9gimen de concurrencia competitiva.<\/p>\n<p>&nbsp;<\/p>\n<p>As\u00ed las cosas, es necesario concluir que aquellas becas que se concedan por las entidades p\u00fablicas y privadas se\u00f1aladas anteriormente para la realizaci\u00f3n de pr\u00e1cticas formativas que conduzcan a la obtenci\u00f3n de los correspondientes t\u00edtulos oficiales de grado estar\u00e1n amparadas por la exenci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<p>Por el contrario, en la medida en que las becas se concedan al margen de los planes de estudios conducentes a la obtenci\u00f3n de un t\u00edtulo oficial, no les resultar\u00e1 aplicable la exenci\u00f3n.<\/p>\n<p>&nbsp;<\/p>\n<p><center><strong>Tressis<\/strong><\/center><\/p>\n<h6>El contenido de este documento no constituye asesoramiento, sino que es meramente divulgativo. En particular, cualquier decisi\u00f3n o actuaci\u00f3n relacionada con el contenido de esta alerta deber\u00eda ser objeto de an\u00e1lisis espec\u00edfico y adecuado a la situaci\u00f3n particular de que se trate.<\/h6>\n","protected":false},"excerpt":{"rendered":"<p>Con la llegada del tiempo estival se incrementa la incorporaci\u00f3n a las empresas de j\u00f3venes estudiantes que durante sus \u00faltimos a\u00f1os de grado, as\u00ed como durante el m\u00e1ster, buscan adquirir una experiencia laboral previa a su integraci\u00f3n en el mercado laboral espa\u00f1ol. &nbsp; Este hecho hace que consideremos necesario analizar la incidencia a nivel impositivo [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":31735,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8561,8557],"tags":[561,562,2415,3679,5084],"class_list":["post-31714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad","category-formacion","tag-becas-de-estudio","tag-becas-de-formacion","tag-epoca-estival","tag-irpf","tag-practicas-remuneradas"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfC\u00f3mo tributan las pr\u00e1cticas remuneradas y las becas de formaci\u00f3n?<\/title>\n<meta name=\"description\" content=\"Conozca los requisitos que deben cumplir las becas para estar exentas de pagar IRPF\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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