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V2901-20 25 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

BCE training grant not exempt from IRPF due to lack of legal requirements

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.

The question raised

Question posed: Whether the described intern compensation must be declared. In particular, it is asked whether it is considered exempt from taxation through the application of the Protocol on the Privileges and Immunities of the European Union.

The DGT's ruling

The exemption under the EU Protocol is not applicable to interns according to the ECB Decision. The scholarship is considered earned income and, if the consultant is a tax resident in Spain, they must pay tax on it. It is not considered exempt under Article 7.j of the Personal Income Tax Law (LIRPF) as it is not a scholarship for formal studies or research. If the individual were a resident in Germany, they would not be taxed in Spain on the income obtained in said country.

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