Doctrine by topic · DGT Observatory

Teaching 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 11 rulings · 2014–2026

Current position

Research grants for civil servants, public administration staff, or university teachers and researchers are exempt according to art. 7.j) LIRPF (Personal Income Tax Law) if the call for applications requires such status as an express requirement or merit. The exemption includes the program's economic endowment and travel expenses. If the call for applications does not contemplate this condition, the grants are taxed as employment income.

The DGT's position has remained constant over time regarding the exemption requirements for research grants. It has been reaffirmed that the status of teaching or research staff must appear as a requirement or merit in the call for applications to apply art. 7.j) LIRPF. The doctrine recurrently includes travel expenses within the exemption when the requirements are met.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V0023-22 4 Jan 2022

Danish research grant not tax-exempt under Spanish IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
beca de investigaciónresidencia fiscalexenciónrendimientos del trabajoentidades sin fines lucrativos LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 7.j
Affects CompanyExpat · Non-residentIndividual
V0359-20 14 Feb 2020

Mobility grants for university staff are taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoexención de becasmovilidad internacionalpersonal docenteentidades sin fines lucrativos 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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