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A foundation asks whether research and training grants for experienced professionals are exempt from income tax and corporate tax. The DGT replies that since the grants are not for regulated studies and are not under the Statute of Training Researchers, they are taxed as income from employment.
Cuestión planteada Si las becas objeto de consulta constituyen rentas exentas de tributación y retención tanto en el Impuesto sobre la Renta de las Personas Físicas como en el Impuesto sobre la Renta de no Residentes.
Las becas no son exentas por el artículo 7.j) de la LIRPF porque no son para estudios reglados ni se encuadran en el Real Decreto 63/2006. Al no existir relación laboral, tampoco aplica el régimen de dietas del artículo 9 del RIRPF. En el IRNR, las becas se consideran rendimientos del trabajo y están sujetas a tributación si la actividad se desarrolla en España. No procede el uso del Modelo 247 para evitar retenciones al no existir relación laboral.
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