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A researcher enquired whether a grant received from a European organisation for exchanges of up to three months was exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the grant was not for formal doctoral studies nor met the research requirements set out in Royal Decree 63/2006, the amounts must be taxed as employment income.
Cuestión planteada En relación con la declaración del Impuesto sobre la Renta de las Personas Físicas correspondiente al período impositivo 2018, tratamiento de la cantidad percibida por dicha beca.
Para que una beca esté exenta según el artículo 7.j) de la LIRPF, debe ser para estudios reglados, para investigación bajo el Real Decreto 63/2006 o para colectivos específicos (funcionarios o personal docente) si la condición es un requisito de la convocatoria. En este caso, la beca no tiene como fin la obtención de un título de doctorado ni se encuadra en el ámbito del Real Decreto 63/2006. Por tanto, las cantidades percibidas deben tributar como rendimientos del trabajo según el artículo 17 de la LIRPF.
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