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A query was raised regarding whether a grant for a researcher's mobility and stay abroad is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, although it does not qualify as a formal study scholarship or fall under the Statute of Research Staff in Training, it is exempt as a research grant for teaching or civil service staff, provided the call for applications requires such status as a prerequisite.
Cuestión planteada Si dicha ayuda para movilidad y estancia investigadora en centro extranjero está exenta o no de tributación por el Impuesto sobre la Renta de las Personas Físicas.
La ayuda está exenta según el último inciso del artículo 7 j) de la LIRPF. Para ello, las bases de la convocatoria deben prever expresamente la condición de funcionario, personal de la Administración o personal docente e investigador de universidades como requisito o mérito. En este caso, al exigir la vinculación de funcionario interino o contractual para la concesión, se cumple el precepto.
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