Taxes

Its Academy scholarships exempt from Irpef but only from 2025

In its answer to interpello no. 204/2025, the Agency blocks any extensive interpretation of the relief granted as of this year

7 August 2025

2' min read

As of tax year 2025, scholarships provided by Its Academies, which are financed by the NRP, are exempt from Irpef and do not contribute to the IRAP tax base of the provider.

This was clarified by the Revenue Agency with the answer to interpello 204/2025 following the query of a foundation that provides scholarships, financed by the Pnrr with the same allocation criteria already in use for university and Afam courses, for students to attend Its Academy training courses and to cover any board, lodging and/or travel expenses.

Article 50(1)(c) of Tuir provides for the general taxability of scholarships for IRPEF purposes, unless a specific exemption is provided for by law. The entity wondered whether the exemption of university scholarships was extensively applicable, given that Law No. 99/2022, which established the Tertiary System of Higher Technological Education (Its), placed Its Academies on the same footing as universities.

The Agenzia delle Entrate recalls that, as specified in Resolution No. 365/E/2002, outside the cases of exemption peremptorily provided for by law, scholarships and other sums paid for study and vocational training purposes are, in any case, subject to taxation and, for IRAP purposes, contribute to forming the taxable base of the donor (unless they are, in fact, exempt from Irpef).

In the present case, pending interpellation, Law no. 79/2025, converting the Pnrr-school decree, has introduced a specific provision whereby, starting from the 2025 tax year, scholarships granted by the State, regions, Its Academy foundations and other public entities to students enrolled in the training courses envisaged by Article 5 of Law no. 99/2022, including company internships and training courses, which are compulsory for at least 35 per cent of the total number of hours, which can also be carried out abroad and are adequately supported by scholarships, are exempt from Irpef. The Irpef exemption also excludes scholarships from the Irap taxable base.

The exemption law in all likelihood came after the original interpellation petition which, in the absence of the special rule, aimed to assimilate Its Academy grants to university grants; the Agency, in confirming the ex lege benefit applicable from 2025, excludes between the lines that for the years before, the grants in question could go tax-free.