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A foundation has requested clarification on whether medical research project grants are exempt from Personal Income Tax (IRPF) under Article 7 j). The Directorate General for Taxes (DGT) has ruled that they are not exempt, as they do not pertain to formal studies, do not fall within the scope of the Statute for Researchers in Training, and do not require the recipient to hold a civil servant or teaching position as a condition of the call.
Cuestión planteada 1.- Si resulta aplicable, a los importes percibidos por los beneficiarios de dichas ayudas, la exención regulada en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las ayudas no gozan de la exención del artículo 7 j) de la LIRPF por no ser para estudios reglados ni estar en el ámbito del Real Decreto 63/2006. Tampoco se aplica la exención para investigadores funcionarios si la condición de tal no es un requisito o mérito expreso en las bases. Estas cantidades tributan como rendimientos del trabajo y no pueden minorarse por los gastos incurridos por el beneficiario.
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