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V2466-22 30 November 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas para investigación

Research grant may be exempt if teaching role is a requirement

A full professor asks whether a research grant obtained through a UK research stay is exempt from income tax. The DGT states that exemption depends on whether the call explicitly requires the teaching or research qualification as a condition or merit.

The question raised

1.- Whether the subsidy received is exempt from taxation through the application of Article 7 j) of Law 35/2006, on Personal Income Tax.

The DGT's ruling

For a research grant to be exempt under Article 7.j) of the Personal Income Tax Law, the call for applications must expressly provide for the status of civil servant, public administration staff, or university teacher/researcher as a requirement or merit. Furthermore, the convening entity must have taken such circumstance into account when awarding the aid. If these requirements are met, the economic allocation derived from the aid program shall be exempt.

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