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V1990-22 ·20 September 2022 ·consulta-vinculante Medium impact
Tax

Research grants for teaching or university staff may be exempt from Personal Income Tax (IRPF)

A university inquires whether grants for the retraining of its teaching staff through training stays are exempt from Personal Income Tax (IRPF). The DGT indicates that if the grants are awarded for research purposes and the regulations require the status of teacher or civil servant, they could be exempt.

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2022-09-20PublishedPublished 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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