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V1892-18 27 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Research management training grants are subject to taxation if exemption requirements are not met

A query was raised regarding whether a research management training grant from the Carlos III Health Institute is exempt from taxation. The Directorate General for Taxes (DGT) has determined that it 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 is not exempt on the grounds of being for regulated studies, as it is not considered a scholarship for pursuing doctoral studies. Furthermore, the requirements for the exemption of research scholarships under Royal Decree 63/2006 are not met. Therefore, the amounts are subject to taxation as income from employment and to withholding tax.

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