Doctrine by topic · DGT Observatory

Research Grants: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 26 rulings · 2014–2026

Current position

For research grants to be exempt under art. 7.j) LIRPF (Personal Income Tax Law), the call for applications must expressly include the status of civil servant, public administration staff, or teaching and research staff as a requirement or merit. Furthermore, the aid must have research as its object. If these requirements are not met or if an employment contract exists, the amounts are taxed as employment income.

The DGT's position remains constant in requiring specific requirements for the exemption. It has been reiterated that the existence of an employment contract is incompatible with the nature of a grant, necessitating taxation as employment income. The doctrine focuses on the need for the status of researcher or teacher to be expressly stated in the call for applications.

Turning points

  1. V0612-17

    Establishes that the program must be registered in the General Registry of research aid programs for the grant to be exempt.

Analysis based on 26 of 26 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2252-21 11 Aug 2021

Postdoctoral research grant not tax-exempt in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
becas de investigaciónexención de rentasrendimientos del trabajoobligación de declararresidencia fiscal LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V1624-18 11 Jun 2018

Payments under an employment contract are not exempt as research grants

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas de investigaciónexencióncontrato laboralpersonal investigador en formación LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V3015-17 20 Nov 2017

Payments under an employment contract are not exempt as research grants

SG de Impuestos sobre la Renta de las Personas Físicas
becas de investigaciónrendimientos del trabajocontrato laboralexenciónpersonal investigador en formación LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V2355-17 18 Sept 2017

Research mobility grant exempt from IRPF if teaching status is required

SG de Impuestos sobre la Renta de las Personas Físicas
becas de investigaciónexención de rendimientos del trabajomovilidad docenteestancia en el extranjerorendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 7.p
Affects CompanyExpat · Non-residentIndividual
V1891-17 18 Jul 2017

Professional research grants taxed as income from employment

SG de Impuestos sobre la Renta de las Personas Físicas
becas de investigaciónrendimientos del trabajoresidencia fiscalexenciónretención LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual
V0612-17 9 Mar 2017

Grants for hiring researchers in training are not exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas de investigaciónexenciónpersonal investigador en formacióncontrato laboral LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual

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