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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.
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 no está exenta por ser para estudios reglados, ya que no se considera una beca para cursar estudios de doctorado. Tampoco se cumplen los requisitos para la exención de becas de investigación del Real Decreto 63/2006. Por tanto, las cantidades están sujetas a tributación como rendimientos del trabajo y a retención a cuenta del impuesto.
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