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V2035-22 21 September 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Grants for the retraining of university faculty may be exempt if granted for research purposes

A public university inquires whether grants for the retraining of its faculty are exempt from Personal Income Tax (IRPF). The DGT indicates that they could be exempt if granted for research purposes and if the call for applications expressly requires the status of teacher or researcher.

The question raised

Question posed: Whether the exemption regulated in article 7 j) of the Personal Income Tax Law is applicable to said Grants for the retraining of university faculty, whether civil servants or contracted staff.

The DGT's ruling

For research grants awarded to civil servants or university teaching staff to be exempt under art. 7.j) of the LIRPF, the call for applications must provide for the status of said personnel as an express requirement or merit. Furthermore, the grants must serve research purposes. If these requirements are met, the economic allocation derived from the aid program shall be exempt.

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