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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
La residencia fiscal de becarios en el extranjero depende de la permanencia física y el núcleo de intereses
V1647-26
Income from predoctoral researcher contracts is not exempt from tuition
V0909-26
Swiss research grant not exempt: taxed as income from employment
V1972-25
Grants for academic externals counted as income
V1838-25
Foundation aid may be taxed as capital gains, income or business earnings
V1327-25
PhD study abroad scholarships exempt from tax depending on fiscal residency and recognition
V1744-21
Exemption from foreign study scholarships requires homologation or validation of the awarded degree
V0497-21
BCE training grant not exempt from IRPF due to lack of legal requirements
V2901-20
Foreign study scholarships exempt only if studies are homologable or validated
V1362-20
Requisitos para la exención de becas de investigación según la LIRPF
V2661-19
Las cantidades percibidas por un periodista mediante una beca de investigación se califican como rendimientos de actividades profesionales
V2872-18
Un premio al rendimiento académico debe calificarse como rendimiento del trabajo en el IRPF
V1977-18
La tributación de las becas de investigación depende de la residencia fiscal del beneficiario y de la aplicación de convenios internacionales
V1891-17
Requisitos para la exención de becas de investigación en el IRPF
V1136-16
La tributación de la beca de investigación dependerá de la residencia fiscal y la aplicación de convenios
V0481-16
La tributación de una beca de investigación en el extranjero depende de la residencia fiscal y la naturaleza de la relación
V2851-15
Postdoctoral grants not exempt from IRPF or IRNR
V1488-15
Postdoctoral training grants not IRPF-exempt without specific requirements
V1486-15
Masters for non-profit foundations may be exempt from IRPF
V1112-15
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