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A predoctoral researcher enquired whether a €3,000 training allowance under their FI contract qualifies for research grant tax exemption. The Directorate General for Taxes (DGT) has ruled that the exemption does not apply because the payments are received within the framework of an employment contract.
Cuestión planteada Si es aplicable la exención regulada en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas: en concreto, si la beca está exenta como beca de investigación en el ámbito descrito por el Real Decreto 63/2006.
Las cantidades satisfechas en el marco de un contrato laboral no tienen la consideración de beca y no están amparadas por la exención del artículo 7.j) de la LIRPF. La ayuda consultada no califica como beca para estudios reglados ni como beca de investigación del Real Decreto 63/2006. Tampoco se cumple la exención para personal docente o investigador de universidades, ya que las bases de la convocatoria no prevén su condición como requisito o mérito expreso.
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