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V2154-14 5 August 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Postdoctoral overseas training grants counted as income

The DGT determines that a Galician grant for postdoctoral training abroad does not meet the conditions for exemption under the Personal Income Tax.

The question raised

Taxation of the aforementioned aid under Personal Income Tax.

The DGT's ruling

The aid is not exempt under Article 7.j) of the Personal Income Tax Law (LIRPF) because the call for applications does not expressly require the status of civil servant or teaching staff as a requirement or merit. The exemption under Article 7.p) of the LIRPF also does not apply because the activity does not constitute work performed for a non-resident entity. Therefore, the amounts received are employment income subject to withholding tax.

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