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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A trainee researcher enquired whether the remuneration from a pre-doctoral contract was exempt from Personal Income Tax (IRPF) on the basis of being a scholarship. The Directorate General for Taxes (DGT) ruled that it is not exempt, as payments under an employment contract are not considered scholarships, and the requirements for exemptions related to research or formal studies are not met.
Cuestión planteada Si la retribución derivada de dicho contrato está exenta de tributación por aplicación 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. En este caso, la ayuda no se incluye en el ámbito de aplicación del Real Decreto 63/2006 para investigación, ni constituye una beca para cursar estudios reglados. Tampoco se cumple la exención para investigadores de universidades porque las bases de la convocatoria no prevén la condición de docente o investigador como un requisito o mérito expreso para la concesión.
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