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A Spanish resident researcher asked whether a postdoctoral grant from a Danish private foundation was exempt. The DGT stated it does not meet exemption criteria and must be taxed as income from employment.
Cuestión planteada Si la citada beca está amparada por la exención regulada en el artículo 7 j) de la Ley del Impuesto sobre la Renta de las Personas Físicas, en particular, como beca de investigación. En caso negativo, calificación de las cantidades percibidas y si, a efectos del IRPF 2025, debe tener en cuenta solo las cantidades efectivamente percibidas en 2025. En caso de que se califiquen como rendimientos del trabajo, si puede deducir o minorar las cantidades destinadas a gastos vinculados a la estancia investigadora (viajes académicos, material de investigación, etc.).
La beca no está exenta porque no es para estudios reglados, ni se encuadra en el ámbito del Real Decreto 63/2006, ni cumple los requisitos de las becas para funcionarios o personal docente. Al no ser exenta, las cantidades son rendimientos del trabajo y deben tributar por su exigibilidad en el ejercicio 2025. No es posible deducir gastos de estancia investigadora, ya que la lista de gastos deducibles del artículo 19 de la LIRPF es cerrada.
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