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The consultant asks whether European research grants are subject to Inheritance and Gifts Tax. The DGT responds that such grants are not taxable as public subsidies for general public interest and do not constitute a civil donation.
Cuestión planteada Conocer si tiene que tributar en el Impuesto sobre Sucesiones y Donaciones (ISD) por la subvención recibida.
La recepción de la subvención Horizon-ERC-ADG no es una donación porque la Administración no actúa con ánimo de liberalidad ni voluntad de enriquecer al beneficiario. Al ser una subvención pública concedida para cumplir fines de interés público o social, no está sujeta al Impuesto sobre Sucesiones y Donaciones según el artículo 3.c) del RISD. El texto también analiza la posible exención en el IRPF bajo los requisitos de becas para investigación del artículo 7.j) de la LIRPF.
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