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V1874-18 ·26 June 2018 ·consulta-vinculante Medium impact
Tax

Training grants for health research management are subject to Income Tax

A taxpayer queried whether a training grant for health research management from the Carlos III Health Institute is exempt from taxation. The Directorate General for Taxes (DGT) ruled that the grant does not meet the exemption requirements for formal studies or for research under Royal Decree 63/2006.

In 6 key points

How it affects those involved

The ruling clarifies that specific research training grants may be classified as employment income rather than exempt scholarships, meaning they are subject to Personal Income Tax (IRPF) and withholding.

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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