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A PhD student enquired whether a grant received from a French association to conduct a scientific project in Spain was subject to taxation. The Directorate General for Taxes (DGT) ruled that, as the grant does not meet the exemption requirements for study or research grants, the amounts must be taxed as employment income.
Cuestión planteada Si está sujeto a tributación en España el importe derivado de dicha beca.
Para que una beca esté exenta según el artículo 7.j) de la LIRPF, debe ser pública o de entidades sin fines lucrativos/fundaciones bancarias bajo regímenes específicos. No se aplica la exención de estudios reglados ni la de investigación del RD 63/2006 porque la beca no encaja en esos ámbitos. Tampoco se aplica la exención para personal de administraciones públicas ya que la condición de funcionario no es un requisito o mérito expreso en las bases de la convocatoria. Por tanto, las cantidades tributan como rendimientos del trabajo según el artículo 17 de la LIRPF.
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