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V2087-18 ·16 July 2018 ·consulta-vinculante Medium impact
Tax

University collaboration grants are not exempt from Personal Income Tax (IRPF)

A student inquired whether a collaboration grant within a university department for research tasks was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it does not meet the requirements for exemption based on formal studies, research under Royal Decree 63/2006, or status as administrative personnel.

In 6 key points

How it affects those involved

Students receiving research collaboration grants must include this income in their tax returns, as it does not qualify for specific tax exemptions.

Lifecycle

2018-07-16PublishedPublished 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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