Skip to content
Back to index
V1129-16 21 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Postdoctoral research grants are not exempt from Income Tax and are taxed as employment income

A researcher inquired whether a grant from a German foundation for a postdoctoral project in Spain was exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it does not meet the requirements for exemption and must be taxed as employment income.

The question raised

Regarding Personal Income Tax: Tax treatment in Spain of said research scholarship.

The DGT's ruling

Postdoctoral research aid is not a scholarship for formal studies nor does it fall under the Statute of training research personnel of Royal Decree 63/2006. The exemption for teaching or research personnel is also not applicable because such status is not an expressly provided requirement or merit in the call for applications. Therefore, the amounts must be taxed as income from employment pursuant to Article 17 of the Personal Income Tax Law.

Book your free first meeting