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V0909-26 ·24 April 2026 ·consulta-vinculante Medium impact
Tax

Income from predoctoral researcher contracts is not exempt from tuition

A researcher asks whether her FPU scholarship, formalised through a temporary employment contract, is tax-exempt. The DGT responds that the exemption does not apply as it is a labour contract and does not meet the requirements for research or regulated study scholarships.

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2026-04-24PublishedPublished 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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