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V2355-17 18 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas de investigación

Research mobility grant exempt from IRPF if teaching status is required

A university professor asked whether a mobility grant received for a UK stay was exempt from IRPF. The DGT confirms the grant is exempt as a research fellowship for teaching staff, but the salary from the Spanish university does not qualify for exemption due to work performed abroad.

The question raised

1) Whether the amount received as a grant under modality A of the aforementioned Residency Program is exempt from taxation through the application of Article 7 j) of Law 35/2006.

The DGT's ruling

The grant is exempt pursuant to Article 7 j) of the Personal Income Tax Law (LIRPF) because the call for applications expressly requires the status of civil servant or teaching staff as a requirement or merit. However, the exemption under Article 7 p) does not apply to salaries received from the Spanish university, as these are not rendered to a non-resident entity or permanent establishment abroad. The exemption for scholarships for formal studies also does not apply because the beneficiary must hold a doctoral degree.

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