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A researcher asks whether the mobility grant from her predoctoral contract is exempt as a scholarship under the Personal Income Tax Law (LIRPF). The DGT responds that it is not a scholarship because the subsidy is granted to the foundation and not to the individual, although it may not be taxable if treated as per diems for travel and subsistence expenses.
Question posed: Whether the mobility grant is exempt from taxation through the application of the exemption regulated in letter j) of Article 7 of the Personal Income Tax Law.
Mobility grants do not qualify as exempt scholarships because the subsidy is granted to the legal entity and not to the researcher. However, if the amounts are applied to the employee's travel, accommodation, and subsistence expenses, they could be exempt from taxation as per diems under the limits of Article 9 of the RIRPF.
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