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A researcher asks whether her FPU scholarship, formalised through a temporary employment contract, is tax-exempt. The DGT responds that the exemption does not apply as it is a labour contract and does not meet the requirements for research or regulated study scholarships.
Question posed: To determine whether said scholarship is considered exempt from taxation up to the amount of 21,000 euros per year.
Amounts paid within the framework of an employment contract are not considered a scholarship. For a research scholarship to be exempt, it must comply with the requirements of Royal Decree 63/2006 (or its successor) and not be an employment contract. Likewise, the exemption for teaching or research personnel does not apply if such status is not an express requirement or merit in the call for applications. In this case, as it is an employment contract, the amounts are taxed as income from employment.
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