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V0532-26 ·6 March 2026 ·consulta-vinculante Medium impact
Tax

Doctoral training grants not IRPF-exempt if no teaching or research requirement

The DGT confirms that university public grants for young doctors are not exempt from IRPF as the call does not expressly require the status of teacher or researcher.

In 5 key points

How it affects those involved

Grants for young doctors are subject to IRPF if the call does not explicitly require the status of teacher or researcher.

Lifecycle

2026-03-06PublishedPublished 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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