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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.
Cuestión planteada Conocer si dicha beca se considera exenta de tributación hasta la cantidad de 21.000 euros anuales.
Las cantidades satisfechas en el marco de un contrato laboral no tienen la consideración de beca. Para que una beca de investigación esté exenta, debe cumplir los requisitos del Real Decreto 63/2006 o su sucesor, y no puede ser un contrato de trabajo. Asimismo, no se aplica la exención para personal docente o investigador si la condición de tal no es un requisito o mérito expreso en las bases de la convocatoria. En este caso, al ser un contrato de trabajo, las cantidades tributan como rendimientos del trabajo.
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