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A university professor enquired whether grants for overseas mobility stays are exempt from Personal Income Tax (IRPF) or subject to withholding. The Directorate General for Taxes (DGT) has ruled that these amounts must be taxed as employment income and are subject to withholding.
Cuestión planteada Conocer si dichas ayudas están sujetas a retención o están exentas de tributación y, por tanto, de retención a cuenta del Impuesto sobre la Renta de las Personas Físicas.
Las ayudas no son dietas exentas porque su carácter voluntario impide considerar que son desplazamientos impuestos por el empleador. Tampoco son becas exentas del artículo 7.j) de la LIRPF porque los destinatarios son un colectivo determinado (personal docente e investigador) y no una colectividad genérica. Por tanto, constituyen rendimientos del trabajo sujetos a retención según el artículo 17 de la LIRPF.
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