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V2851-15 2 October 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Research grants not for formal studies or under the Training Researcher Statute are taxed as employment income

A researcher inquired whether her research grant in France is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as the grant is not for formal studies and does not meet the requirements of the Training Researcher Statute, the income is subject to taxation.

The question raised

Question raised: Taxation in Spain of said scholarship.

The DGT's ruling

Scholarships are not exempt if they are not for pursuing formal studies or if they are not research scholarships within the scope of Royal Decree 63/2006. The exemption for work performed abroad does not apply because the scholarship does not derive from an employment or statutory relationship. Likewise, accident and sickness insurance are not deductible expenses and the deduction for the rent of a primary residence is not applicable.

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