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A query is made as to whether CNMC scholarships for theoretical-practical training are exempt from Personal Income Tax (IRPF) pursuant to Article 7.j) of the LIRPF. The DGT responds that they do not meet the exemption requirements for formal studies or for research, and therefore must be taxed as income from employment.
Question raised: Whether they are exempt from taxation through the application of Article 7 j) of the Personal Income Tax Law.
The scholarships subject to this query are not for pursuing formal studies within the educational system. They also do not meet the requirements to be considered research scholarships under Royal Decree 63/2006, nor do they comply with the exemption for Administration personnel for research purposes. Consequently, they must be taxed as income from employment and are subject to withholding.
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