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V3484-15 12 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Research grants for civil servants or public administration staff may be exempt from Income Tax

A public agency has requested clarification on whether research stay grants for researchers and technicians from public bodies (such as CSIC or IEO) are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that they may be exempt if being a civil servant or public administration staff is a requirement or merit of the call for applications and the activity is research-based, but not if the recipients are grant holders without an employment or statutory link.

The question raised

In relation to the beneficiaries of said aid who provide services as scholarship holders, labor personnel, or civil servants in public research organizations (Spanish National Research Council, CSIC, and the Spanish Institute of Oceanography, IEO), to determine whether the exemption regulated in letter j) of Article 7 of the Personal Income Tax Law applies to them and, if so, the exempt amount of the grant.

The DGT's ruling

Research grants for civil servants, personnel in the service of Public Administrations, or university teachers and researchers are exempt if their status is an express requirement or merit in the call for applications and the activity is for research purposes. The exemption does not apply if the grants are for formal studies or if the program does not comply with Royal Decree 63/2006. In the case of scholarship holders without an employment or statutory relationship with the Administration, the exemption is not applicable. The exempt amount shall be the economic allocation derived from the aid program.

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