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V1486-15 13 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Postdoctoral training grants not IRPF-exempt without specific requirements

A researcher asks whether research stay allowances are exempt from IRPF. The DGT states that neither scholarship nor foreign work exemptions apply, so these are treated as income from employment.

The question raised

Taxation of the grant to be received during the tax periods 2014 and 2015.

The DGT's ruling

The grants are not exempt under Article 7.j) of the Personal Income Tax Law (LIRPF) because the bases do not require the status of civil servant or teaching staff as a prerequisite. The exemption under Article 7.p) also does not apply because the work is not performed for a non-resident entity, but for a Spanish university. Therefore, the grants constitute employment income subject to Personal Income Tax (IRPF) withholding.

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