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A recipient of FPU grants inquired whether these amounts were exempt from taxation as research scholarships. The Directorate General for Taxes (DGT) ruled that, because an employment contract was formalised to receive the aid, the amounts do not qualify as scholarships and must be taxed as employment income.
Cuestión planteada Sujeción a retención de las rentas que percibe en concepto de dicha ayuda 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.
Las cantidades satisfechas en el marco de un contrato laboral no tienen la consideración de beca. Al existir un contrato de trabajo entre el investigador y el centro de adscripción, las rentas no se amparan en la exención del artículo 7.j) de la LIRPF. Por tanto, deben tributar como rendimientos del trabajo y están sujetas a retención.
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