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V1874-18 26 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Training grants for health research management are subject to Income Tax

A taxpayer queried whether a training grant for health research management from the Carlos III Health Institute is exempt from taxation. The Directorate General for Taxes (DGT) ruled that the grant does not meet the exemption requirements for formal studies or for research under Royal Decree 63/2006.

The question raised

Subject to withholding of the income received by virtue of said scholarship or whether the same are exempt from taxation through the application of Article 7 j) of the Personal Income Tax Law.

The DGT's ruling

The scholarship subject to this inquiry is not considered for pursuing formal studies within the educational system. It also does not meet the requirements to be exempt as a research scholarship within the scope of Royal Decree 63/2006. Therefore, the aid is subject to taxation as employment income and to withholding tax.

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