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A taxpayer inquired whether a private research grant for work in Austria is exempt from Personal Income Tax (IRPF) under articles 7.j) or 7.p) of the law. The Directorate General for Taxes (DGT) ruled that neither exemption applies and that the amounts must be taxed as employment income.
Cuestión planteada Si a dicha beca le resultan de aplicación las exenciones reguladas en las letras j) o p) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
No procede la exención del art. 7.j) porque la beca no es para estudios reglados, no está en el ámbito del RD 63/2006 ni se otorga a funcionarios o personal docente. Tampoco aplica la exención del art. 7.p) porque los rendimientos de la beca no derivan de una relación laboral o estatutaria. Por tanto, las cantidades tributan como rendimientos del trabajo según el art. 17.2.h) de la LIRPF.
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