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V0532-26 6 March 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Doctoral training grants not IRPF-exempt if no teaching or research requirement

The DGT confirms that university public grants for young doctors are not exempt from IRPF as the call does not expressly require the status of teacher or researcher.

The question raised

Question raised: Whether the exemption regulated in Article 7 j) of the Personal Income Tax Law is applicable.

The DGT's ruling

For research grants awarded to civil servants or teaching and research staff to be exempt, the regulations must expressly provide for their status as a requirement or merit. In this case, as the regulations do not contemplate the status of teaching or research staff, the grants do not meet the requirements of Article 7.j) of the Personal Income Tax Law. Therefore, they must be taxed as income from employment.

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What is published here, applied to a company or a specific case. The first meeting is free.

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