Skip to content
V2466-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

Research grant may be exempt if teaching role is a requirement

A full professor asks whether a research grant obtained through a UK research stay is exempt from income tax. The DGT states that exemption depends on whether the call explicitly requires the teaching or research qualification as a condition or merit.

In 5 key points

Lifecycle

2022-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact