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The DGT confirms that Leonardo da Vinci mobility grants are considered taxable income from employment and are subject to IRPF withholding, as they are not study or work allowances for non-resident entities.
Cuestión planteada Determinar si las ayudas derivadas del programa "Leonardo da Vinci" referido están sujetas a retención a cuenta del Impuesto sobre la Renta de las Personas Físicas.
Las ayudas no están exentas por ser becas de estudios reglados, ya que su fin es incentivar la movilidad y no forman parte de un plan de enseñanzas oficiales. Tampoco aplica la exención por trabajos en el extranjero porque la actividad es formativa y no constituye un trabajo para una entidad no residente. Finalmente, no procede la exención por dietas al no existir una relación laboral o estatutaria de dependencia. Por tanto, son rendimientos del trabajo sujetos a retención según el artículo 17.2.h) de la LIRPF.
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