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A consultant asks whether their BCE training grant is exempt under EU privileges. The DGT responds that such exemption does not apply and that taxation depends on their fiscal residence.
Cuestión planteada Si debe declarar la compensación de becario descrita. En particular, se plantea si la misma se considera exenta de tributación por aplicación del Protocolo sobre los privilegios y las inmunidades de la Unión Europea.
La beca no está exenta por el Protocolo de la Unión Europea, ya que según la Decisión del BCE, los becarios son responsables de sus obligaciones fiscales. La renta se considera rendimiento del trabajo y, para determinar su tributación, debe establecerse primero la residencia fiscal del consultante. Si es residente en España, tributará por su renta mundial, salvo que el Convenio con Alemania determine lo contrario. No se aplica la exención del artículo 7.j) de la LIRPF al no ser una beca pública, de entidad sin fines lucrativos o de investigación reglada.
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