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A researcher in training asks whether their income from a university contract is exempt under Article 7.j) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) rules that, because an employment contract exists, the payments do not constitute grants and must be taxed as employment income.
Cuestión planteada Si las rentas que percibe de la universidad se consideran 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 la beca es incompatible con la existencia de un contrato de trabajo, que supone la prestación de servicios bajo la organización y dirección del empleador. Por tanto, los ingresos derivados de un contrato laboral deben tributar como rendimientos del trabajo y están sujetos a retención.
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