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A predoctoral researcher enquired whether their predoctoral contract allowance was exempt from Personal Income Tax (IRPF) as a research grant. The Directorate General for Taxes (DGT) ruled that, because an employment contract exists, the payments do not constitute grants and must be taxed as employment income.
Cuestión planteada Si las rentas que está percibiendo en concepto de dicha ayuda están exentas de tributación por aplicación del artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las cantidades satisfechas en el marco de un contrato laboral no tienen la consideración de beca. La naturaleza de las becas es incompatible con la existencia de un contrato de trabajo, que supone la prestación de servicios bajo la organización y dirección del empleador. Por tanto, los ingresos derivados de un contrato laboral deben tributar como rendimientos del trabajo y están sujetos a retención.
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