Doctrine by topic · DGT Observatory

Teaching and Research Staff: 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 8 rulings · 2017–2026

Current position

Research grants for civil servants, Administration staff, or teaching and research staff of universities are exempt if the call for applications requires their status as an express requirement or merit. The aid must serve research purposes and the convening entity must assess said status when selecting the beneficiary. The exemption covers the economic grant and payments for travel expenses.

The DGT's position has remained constant since 2017, focused on compliance with article 7 j) of the LIRPF (Personal Income Tax Law). Throughout the rulings, it has been specified that the exemption requires the staff status to be a requirement or merit in the call for applications and that the aid must serve research purposes. The most recent rulings confirm that the exemption includes both the grant and travel expenses.

Turning points

  1. V0519-23

    It is specified that the exemption covers both the economic grant of the program and the payments for travel expenses.

  2. V0583-23

    It is established that the convening entity must assess the staff status when granting the aid, without the exemption depending on subsequent accreditation.

Analysis based on 8 of 8 rulings with a stated position. Updated 18 October 2026.

Rulings on this topic

8
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
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

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