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A recipient of a Carlos III Health Institute grant for training in research management sought clarification on whether such income was exempt. The Directorate General for Taxes (DGT) has ruled that the grant is subject to taxation as employment income.
Question raised: Subject to withholding of the income received by way of said scholarship or whether the same are exempt from taxation by application of Article 7 j) of the Personal Income Tax Law.
The scholarship is not exempt as it is for regulated studies, since it is not considered a scholarship for pursuing doctoral studies. It also does not meet the exemption for research if it does not comply with Royal Decree 63/2006, as it is not linked to official doctoral studies. Therefore, it constitutes employment income subject to withholding according to Article 17 of the Personal Income Tax Law.
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