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V1488-15 ·13 May 2015 ·consulta-vinculante Medium impact
Tax

Postdoctoral grants not exempt from IRPF or IRNR

A researcher inquired whether Galician I2C postdoctoral grant scholarships were tax-exempt. The DGT states they are neither tax-exempt nor considered work for non-resident entities, thus they are treated as income from employment.

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2015-05-13PublishedPublished 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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