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V1950-23 5 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from a predoctoral research staff contract is not exempt as a research grant

A researcher inquires whether the remuneration from her temporary predoctoral research staff training contract is exempt as a grant pursuant to Article 7 j) of the LIRPF. The DGT responds that amounts paid within the framework of an employment contract are not considered grants and must be taxed as income from employment.

The question raised

Question posed: Whether the exemption regulated in Article 7 j) of the Personal Income Tax Law applies to the income derived from said contract.

The DGT's ruling

Amounts received under an employment contract cannot be considered grants, as grants are aids that do not have the character of salary or consideration, which is incompatible with an employment relationship. Therefore, income from a predoctoral researcher contract does not benefit from the research grant exemption under Article 7 j) of the LIRPF. The exemption for researchers could only apply if the call for applications expressly provides for the status of civil servant or teaching staff as a requirement or merit, which cannot be determined without knowledge of said rules.

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