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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.
Cuestión planteada En relación con los beneficiarios de dichas ayudas que presten servicios como becarios, personal laboral o funcionario en organismos públicos de investigación (Consejo Superior de Investigaciones Científicas, CSIC, e Instituto Español de Oceanografía, IEO), determinar si les resulta de aplicación la exención regulada en la letra j) del artículo 7 de la Ley del Impuesto sobre la Renta de las Personas Físicas y, en caso afirmativo, el importe exento de la beca.
Las becas para investigación de funcionarios, personal al servicio de Administraciones Públicas o docentes e investigadores de universidades están exentas si su condición es un requisito o mérito expreso en las bases de la convocatoria y la actividad es con fines de investigación. No se aplica la exención si las ayudas son para estudios reglados o si el programa no se ajusta al Real Decreto 63/2006. En el caso de becarios sin relación laboral o estatutaria con la Administración, no procede la exención. El importe exento será la dotación económica derivada del programa de ayuda.
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