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A query was raised regarding whether predoctoral grants from a banking foundation are exempt from Personal Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that, because an employment contract exists, the payments cannot be classified as grants and must be taxed as employment income.
Question raised: Whether these scholarships meet the requirements to be exempt from taxation through the application of Article 7 j) of the Personal Income Tax Law.
Amounts paid within the framework of an employment contract are not considered scholarships. The nature of scholarships is incompatible with the existence of an employment contract, which implies services performed under the organization and direction of an employer. Therefore, payments derived from a predoctoral contract must be taxed as employment income and are subject to withholding.
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