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A query was raised regarding whether research grants meet the requirements for tax exemption as scholarships under Article 7.j) of the Personal Income Tax Act (LIRPF). The Directorate General for Tax (DGT) ruled that, because an employment contract exists, the payments do not constitute scholarships and must be taxed as employment income.
Cuestión planteada Si cumplen los requisitos para estar exentas de tributación por aplicación del artículo 7 j) 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. La naturaleza de las becas es de subvención o ayuda y no de salario o contraprestación, lo cual es incompatible con la existencia de un contrato de trabajo. Por tanto, los importes percibidos por investigadores bajo contrato laboral deben tributar como rendimientos del trabajo y están sujetos a retención.
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