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V1917-17 19 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas para investigación

Researcher mobility grants exempt from Income Tax if call requires teaching or civil service status

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.

The question raised

Whether said grant for mobility and research stay in a foreign center is exempt or not from Personal Income Tax.

The DGT's ruling

The grant is exempt according to the final paragraph of Article 7 j) of the Personal Income Tax Law (LIRPF). To this end, the terms of the call for applications must expressly provide for the status of civil servant, administration staff, or university teaching and research staff as a requirement or merit. In this case, by requiring the link of interim or contractual civil servant status for the award, the precept is met.

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