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V0023-22 4 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · beca de investigación

Danish research grant not tax-exempt under Spanish IRPF

A Spanish resident professor and researcher inquired whether a 93,333 euro research grant from a Danish foundation was exempt from taxes. The DGT concludes that, based on the facts, the grant does not meet the exemption criteria set out in Spanish tax law.

The question raised

Whether, in accordance with the Income Tax Law, said grant is exempt (totally or partially) from taxation in Spain.

The DGT's ruling

For a research grant to be exempt under Article 7.j) of the Personal Income Tax Law (LIRPF), it must meet specific requirements. The exemption for formal studies does not apply because the grant is not for such purposes. Neither does the exemption for research within the scope of RD 63/2006 nor the exemption for teaching staff apply if the call for applications does not expressly require the status of professor or researcher as a requirement or merit.

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