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V1950-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

Income from a predoctoral research staff contract is not exempt as a research grant

A researcher inquires whether the remuneration from her temporary predoctoral research staff training contract is exempt as a grant pursuant to Article 7 j) of the LIRPF. The DGT responds that amounts paid within the framework of an employment contract are not considered grants and must be taxed as income from employment.

Lifecycle

2023-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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