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V1819-19 15 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Research grants from a European organisation are taxed as employment income if exemption requirements are not met

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.

The question raised

In relation to the Personal Income Tax return corresponding to the 2018 tax period, the treatment of the amount received from said scholarship.

The DGT's ruling

For a scholarship to be exempt pursuant to Article 7.j) of the LIRPF, it must be for regulated studies, for research under Royal Decree 63/2006, or for specific groups (civil servants or teaching staff) if the condition is a requirement of the call for applications. In this case, the scholarship is not intended for obtaining a doctoral degree nor does it fall within the scope of Royal Decree 63/2006. Therefore, the amounts received must be taxed as income from employment pursuant to Article 17 of the LIRPF.

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