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V3901-15 4 December 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas para tecnólogos

Technologist grants subject to Income Tax if not linked to official doctoral studies

A taxpayer queried whether a grant for technologists from the Community of Madrid is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as it was not proven that the purpose was to undertake doctoral studies, nor was it linked to the Statute of Research Staff in Training, the amounts are taxable as employment income.

The question raised

Whether said scholarship for technologists is exempt from Personal Income Tax.

The DGT's ruling

Scholarships for technologists do not benefit from the exemption provided in Article 7.j) of the Personal Income Tax Law if they do not aim to fulfill the training stages of a doctoral thesis. Furthermore, the research exemption under Royal Decree 63/2006 does not apply as they are not linked to official doctoral studies. Therefore, the amounts received must be taxed as income from employment and are subject to withholding.

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