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A consultant inquired whether pre-doctoral training aid received from a university is exempt from Personal Income Tax (IRPF) as a grant. The Directorate General for Taxes (DGT) ruled that, because an employment contract was formalised, the payments do not constitute grants and must be taxed as employment income.
Cuestión planteada Si las rentas que percibe en concepto de dicha ayuda se consideran exentas de tributación por aplicación del artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las cantidades satisfechas en el marco de un contrato laboral no tienen la consideración de beca. Las becas se caracterizan por no ser salario ni contraprestación, lo cual es incompatible con la existencia de un contrato de trabajo. Por tanto, los importes percibidos bajo contrato laboral deben tributar como rendimientos del trabajo y están sujetos a retención.
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