Skip to content
V1486-15 ·13 May 2015 ·consulta-vinculante Medium impact
Tax

Postdoctoral training grants not IRPF-exempt without specific requirements

A researcher asks whether research stay allowances are exempt from IRPF. The DGT states that neither scholarship nor foreign work exemptions apply, so these are treated as income from employment.

In 6 key points

Lifecycle

2015-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact