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V1820-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

PhD research grant subject to IRPF unless classified as public grant for regulated studies

A taxpayer asks whether a €2,500 research and mobility grant for European studies is exempt from IRPF. The DGT responds that the grant is taxable income and only exempt if it qualifies as a public grant for regulated PhD studies.

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2025-10-13PublishedPublished 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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