Doctrine by topic · DGT Observatory

Junior Researcher — 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 21 rulings · 2014–2023

Current position

Amounts received by researchers are only exempt if they fall within Royal Decree 63/2006 and meet its registration requirements, or if they are research grants for teaching staff, researchers, or civil servants whose call for applications expressly requires such a condition. Remuneration derived from an employment contract cannot be considered grants, as the nature of the aid is incompatible with the provision of services under the organization and direction of an employer. In such cases, the amounts are taxed as income from employment (IRPF).

The DGT's position remains constant in the distinction between exempt research grants and employment contracts. Throughout the rulings, it has been reiterated that the exemption under Royal Decree 63/2006 is restrictive and that the existence of an employment contract automatically excludes the nature of a grant. It has been specified that, for the exemption of teaching staff or civil servants, the terms of the call for applications must expressly require the status of researcher.

Turning points

  1. V2252-21

    It is established that for the exemption of research grants for civil servants or teaching staff, the terms of the call for applications must expressly require such a condition as a requirement or merit.

Analysis based on 21 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
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
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
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
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
V0643-16 16 Feb 2016

Research training grant does not qualify for Income Tax exemption

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajobecas exentasestudios de doctoradopersonal investigador en formaciónexención de becas 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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