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V1873-18 ·26 June 2018 ·consulta-vinculante Medium impact
Tax

ISCIII research management training grants are not exempt from Personal Income Tax (IRPF)

A recipient of a research management training grant from the Carlos III Health Institute has enquired whether such income is tax-exempt. The Directorate General for Taxes (DGT) has ruled that the grant does not meet the requirements for exemption and must be taxed as employment income.

In 5 key points

How it affects those involved

Recipients of these specific training grants must declare the amount as employment income in their tax returns, as they do not qualify for the tax exemption typically applied to certain educational grants.

Lifecycle

2018-06-26PublishedPublished 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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