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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.
Cuestión planteada Sujeción a retención de las rentas que percibe en concepto de dicha beca o si las mismas están exentas de tributación por aplicación del artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La beca objeto de consulta no se considera para cursar estudios reglados del sistema educativo. Tampoco cumple los requisitos para estar exenta como beca para investigación en el ámbito del Real Decreto 63/2006. Por tanto, la ayuda está sujeta a tributación como rendimiento del trabajo y a retención a cuenta del impuesto.
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