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V0519-23 6 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas para investigación

Teacher retraining grants may be tax-exempt if granted for research purposes

A university has requested clarification on whether grants for staff retraining through training stays are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that if these grants are awarded for research purposes, they may be exempt under Article 7.j) of the Personal Income Tax Law.

The question raised

Whether said grants (including the single payment of up to 3,500 euros) are exempt from taxation through the application of Article 7 j) of the Personal Income Tax Law.

The DGT's ruling

For research grants awarded to civil servants or university teaching staff to be exempt, the status of said personnel must be an express requirement or merit in the call for applications. Furthermore, the exemption only applies if the grants are awarded for research purposes. If these requirements are met, the exemption includes the financial allowance of the program and payments for travel expenses.

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