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V1488-15 13 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Postdoctoral grants not exempt from IRPF or IRNR

A researcher inquired whether Galician I2C postdoctoral grant scholarships were tax-exempt. The DGT states they are neither tax-exempt nor considered work for non-resident entities, thus they are treated as income from employment.

The question raised

Question raised: Taxation of the aforementioned grant.

The DGT's ruling

The grants are not exempt under Article 7.j) of the LIRPF because the bases do not require the status of civil servant or teaching staff as a prerequisite. The exemption under Article 7.p) of the LIRPF also does not apply because the work is not performed for a non-resident entity, but rather the beneficiary is linked to a Spanish university. Therefore, they are taxed as income from employment pursuant to Article 17.1 of the LIRPF.

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