Doctrine by topic · DGT Observatory

Research: evolution of DGT doctrine

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 14 rulings · 2014–2025

Current position

For a provision to be exempt as a research grant, it must strictly comply with the requirements of Royal Decree 63/2006. The nature of the provision must be a grant to carry out studies or research, regardless of the name assigned to it. Amounts that do not meet these requirements are taxed as income from employment.

The DGT maintains a restrictive stance on the exemption of research grants, requiring compliance with Royal Decree 63/2006. Throughout the rulings, it has been clarified that the designation of the aid does not determine its tax nature if the activity does not fit within the regulatory framework for research. The position has remained constant in requiring objective requirements to avoid taxation as income from employment.

Turning points

  1. V0203-16

    Establishes that grants for doctors are not exempt because they are not regulated studies nor do they comply with Royal Decree 63/2006.

  2. V2635-19

    Specifies that the nature of the provision must truly be a grant, regardless of the designation the entity gives in its call for applications.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V2087-18 16 Jul 2018

University collaboration grants are not exempt from Personal Income Tax (IRPF)

SG de Impuestos sobre la Renta de las Personas Físicas
becas de colaboraciónexención de rendimientos del trabajoestudios regladosinvestigaciónrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 7.j)LIRPF — Ley 35/2006 del IRPF art. 14.1.a)
Affects CompanyExpat · Non-residentIndividual
V1531-14 11 Jun 2014

Greece research income may be tax-exempt under treaty conditions

SG de Fiscalidad Internacional
investigaciónexencióndoble imposiciónresidencia fiscalinterés público Convenio entre España y Grecia para evitar la doble imposiciónLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual

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