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A university professor has enquired whether subsistence allowances for overseas stays under a retraining grant can be treated as tax-exempt expenses. The Directorate General for Taxes (DGT) has ruled that while they do not qualify as subsistence allowances, they may be exempt as research grants provided certain requirements are met.
Cuestión planteada Respecto a la ayuda, conocer si le es de aplicación el régimen de dietas exceptuadas de gravamen previsto en el artículo 9.A.3.a) del Reglamento del Impuesto sobre la Renta de las Personas Físicas, de forma que se considere exceptuada de tributación la cuantía de 91,35 euros diarios en concepto de manutención en el extranjero por los citados dos períodos de 6 meses.
El régimen de dietas exentas del artículo 9 del RIRPF no se aplica porque no existe una relación laboral de dependencia ni desplazamientos impuestos por el empleador. Sin embargo, las ayudas podrían estar exentas bajo el artículo 7.j) de la LIRPF si se consideran becas con fines de investigación. Para ello, la condición de docente debe ser un requisito o mérito expreso en la convocatoria y la ayuda debe tener como objeto la investigación.
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