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V0203-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

Postdoctoral research renewal grants are not exempt from Personal Income Tax

A foundation sought clarification on whether renewal grants for PhD holders, intended for research stays, were exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that they do not meet the requirements for the exemption for formal studies, nor for the research exemption under Royal Decree 63/2006.

In 6 key points

How it affects those involved

Researchers receiving these specific renewal grants will be subject to income tax withholdings, as they do not qualify for the tax exemptions applicable to formal education or specific research grants.

Lifecycle

2016-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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