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A medical resident in Bolivia inquired whether she could recover the retention of non-resident income tax applied to a training fellowship in Spain. The DGT responded that the fellowship is not exempt as its purpose is training rather than research, and no exemption applies under a treaty.
Cuestión planteada PLANTEADA: La consultante desea conocer si tiene derecho a la devolución de la retención practicada, y si es así, el modo de obtenerla.
La beca recibida por una no residente para una rotación externa se considera rendimiento de trabajo sujeto a imposición en España. No aplica la exención del artículo 7.j) de la LIRPF porque la finalidad es formativa y no de investigación. Tampoco aplica la exención del artículo 14.1.b) del TRLIRNR por no ser una beca de Administración pública. Según el Convenio Hispano-Boliviano, las remuneraciones pueden tributar en España al ser el Estado donde se ejerce el empleo.
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