Research grants must require teaching status in their call for applications

The tax exemption for research grants constitutes a relevant benefit for the development of scientific and academic activity. However, the application of this benefit is not automatic and depends strictly on the configuration of the terms and conditions regulating the aid.

What the DGT has resolved

The Dirección General de Tributos (DGT) has analyzed the applicability of the exemption provided for in Article 7.j) of the Personal Income Tax Law (LIRPF). The criterion establishes that, for a research grant not to be taxed, the call's terms and conditions must provide for belonging to the teaching or research staff group as an express requirement or merit.

The body emphasizes that the granting entity must know and assess this circumstance at the time of awarding the aid. This implies that the exemption cannot be contingent upon subsequent accreditation of researcher status by the beneficiary, but must instead form part of the initial evaluation of the application.

What it means for you

If you are a teacher or researcher receiving financial allowances as a grant, the nature of the call is decisive for your tax burden. If the aid is granted without researcher status being an evaluable element or an access requirement, the Administration could consider the amount received to be taxable income, thereby losing the benefit of the exemption.

This criterion has an indirect impact on foreign researchers who move to Spain to carry out research activities under scholarship regimes, as the validity of their exemption will depend on the internal regulations of the entity financing their stay.

What you should do

Before accepting a research grant, it is necessary to carefully analyze the regulatory terms and conditions of the call. It must be verified that teaching or researcher status is an access requirement or a merit valued in the selection process. In the event that the call is ambiguous, it is necessary to assess the situation with a specialist to avoid tax contingencies arising from a misapplied exemption.