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 11 rulings · 2015–2025

Current position

Research grants for civil servants, Public Administration personnel, or university teachers and researchers are exempt if the call for applications requires their status as an express requirement or merit and the activity is for research purposes. The exemption covers both the economic grant of the program and payments for travel expenses. The exemption does not apply if the amounts are received within the framework of an employment contract or if they are for formal studies.

The DGT's position remains constant regarding the substantive requirements: research purposes and the requirement of public personnel status in the terms and conditions. A consolidation is observed in the extension of the exemption to include travel expenses when the requirements of the call for applications are met. The only clear distinction is the exclusion of income derived from employment contracts.

Turning points

  1. V0940-20

    Clarifies that amounts paid under an employment contract do not qualify as a grant and must be taxed as income from employment.

  2. V0519-23

    Specifies that the exemption includes not only the economic grant but also payments for travel expenses.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V0343-25 19 Mar 2025

University teacher training grants may be exempt if for research purposes

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónbecas para investigaciónrecualificaciónrendimientos del trabajopersonal docente e investigador LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0582-23 10 Mar 2023

Grants for university staff retraining may be tax-exempt if awarded for research purposes

SG de Impuestos sobre la Renta de las Personas Físicas
becas para investigaciónexención de rendimientos del trabajopersonal docente e investigadorrecualificación del profesoradorendimientos íntegros del trabajo LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V0519-23 6 Mar 2023

Teacher retraining grants may be tax-exempt if granted for research purposes

SG de Impuestos sobre la Renta de las Personas Físicas
becas para investigaciónexención de tributaciónrendimientos del trabajopersonal docente e investigadorrecualificación LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V2466-22 30 Nov 2022

Research grant may be exempt if teaching role is a requirement

SG de Impuestos sobre la Renta de las Personas Físicas
becas para investigaciónexención de rendimientos del trabajorendimientos del trabajoestancias de investigaciónentidades sin fines lucrativos LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 7.p
Affects CompanyExpat · Non-residentIndividual
V1299-19 6 Jun 2019

Non-exempt research grants must be taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
becas para investigaciónrendimientos del trabajoexención de becasayudas a la investigaciónpersonal investigador en formación LIRPF — Ley 35/2006 del IRPF art. 7.jLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V2592-18 25 Sept 2018

Payments under predoctoral employment contracts are not exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas para investigacióncontrato 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

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