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A query was raised regarding whether a grant for a research stay abroad is exempt and in which tax year it should be taxed. The DGT has determined that, as the requirements for exemption are not met, it must be taxed as employment income in the year it becomes due.
Cuestión planteada Imputación temporal de la ayuda y tributación de la misma (concepto, etc.).
Las cantidades derivadas de becas que no cumplen la exención del artículo 7.j) de la LIRPF tributan como rendimientos del trabajo según el artículo 17. La imputación temporal se realiza en el período impositivo en que los rendimientos sean exigibles por el perceptor, conforme al artículo 14.1.a) de la LIRPF. En este caso, la ayuda debe imputarse al ejercicio 2019 por ser cuando resultó exigible.
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