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V1299-19 6 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas para investigación

Non-exempt research grants must be taxed as employment income

A query was raised regarding whether a research grant issued by the Castilla La Mancha Women's Institute should be taxed as a scholarship, employment income, or a change in net wealth. The Directorate General for Taxes (DGT) ruled that, as the requirements for exemption are not met, the amounts must be taxed as employment income.

The question raised

In relation to the income derived from said grant: whether it should be taxed as a research scholarship, employment income, or a change in net worth.

The DGT's ruling

Research grants are only exempt if they are scholarships within the scope of Royal Decree 63/2006 registered in its registry, or if they are granted for research purposes to civil servants, public administration personnel, or teaching and research staff of universities. As these requirements are not met, the amounts received are taxed as income from employment pursuant to Article 17 of the Personal Income Tax Law.

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