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V1333-20 11 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento del trabajo

Teaching mobility grants for working abroad are taxable as employment income

A professor inquired whether financial aid received for international teaching mobility abroad could be treated as an exempt per diem for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that the amount constitutes employment income subject to taxation.

The question raised

To clarify the tax nature of the amount received by the applicant (810 euros). In particular, it is asked whether it is considered a per diem allowance exempt from taxation within the limits provided for in Article 9 of the Personal Income Tax Regulations.

The DGT's ruling

The scholarship amount is not covered by the exemptions provided in Article 7 of Law 35/2006. Furthermore, the exemption for per diem allowances under Article 9 of the RIRPF is not applicable, as said exemption only applies when travel is mandated by the employer and serves as reimbursement for expenses. Since this circumstance is not met, the aid constitutes employment income subject to Personal Income Tax (IRPF).

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