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V1892-18 ·27 June 2018 ·consulta-vinculante Medium impact
Tax

Research management training grants are subject to taxation if exemption requirements are not met

A query was raised regarding whether a research management training grant from the Carlos III Health Institute is exempt from taxation. The Directorate General for Taxes (DGT) has determined that it 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 training grants must strictly adhere to specific legal criteria regarding formal education or research to qualify for tax exemption; otherwise, they are treated as employment income.

Lifecycle

2018-06-27PublishedPublished 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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