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V0631-22 24 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · beca de investigación

Training allowances in predoctoral contracts are not exempt from Personal Income Tax (IRPF)

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.

The question raised

Whether the exemption regulated in Article 7 j) of the Personal Income Tax Law is applicable: specifically, whether the scholarship is exempt as a research scholarship within the scope described by Royal Decree 63/2006.

The DGT's ruling

The amounts paid within the framework of an employment contract are not considered a scholarship and are not covered by the exemption provided in Article 7.j) of the Personal Income Tax Law (LIRPF). The aid in question does not qualify as a scholarship for formal studies nor as a research scholarship under Royal Decree 63/2006. Furthermore, the exemption for university teaching or research staff is not met, as the call for applications does not provide for such status as an express requirement or merit.

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