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The inquirer asks whether income from a predoctoral research staff training contract is exempt as a scholarship. The DGT responds that, as it is an employment contract, the amounts must be taxed as employment income.
Question posed: Whether the income received under said contract is exempt from taxation through the application of letter j) of Article 7 of the Personal Income Tax Law.
Amounts paid within the framework of an employment contract are not considered scholarships. Therefore, the exemption under Article 7.j) of the LIRPF does not apply. This income must be taxed as employment income pursuant to Article 17 of the LIRPF and is subject to withholding.
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