Research training grants
Scholarships included:
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Public scholarships and those awarded by non-profit entities and banking foundations mentioned above for research within the scope described by Royal Decree 63/2006 , of January 27, which approves the Statute of research personnel in training ( BOE of February 3), provided that the research grant program has been recognized and registered in the General Registry of research grant programs referred to in article 3 of the aforementioned Royal Decree.
In no case will amounts paid within the framework of an employment contract be considered a scholarship.
Royal Decree 63/2006, of January 27, requires in its article 1.2 the following requirements to have the status of research personnel in training:
- Fellows must be university graduates.
- Scholarships must be aimed at the development of training and scientific and technical specialization activities through, as a minimum, the corresponding official doctoral studies.
Regarding scholarships, Article 2 of the aforementioned Royal Decree provides that:
- Scholarships must be awarded in compliance with the principles of publicity, equality, merit and capacity in the granting of the corresponding aid.
- The programmes must require the dedication of research staff in training to the scientific or technical training and specialisation activities that are the subject of the grants.
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Scholarships awarded by the non-profit entities listed above for research purposes to civil servants and other personnel in the service of public administrations and to teaching and research staff at universities.
For these purposes, the bases of the call must expressly provide as a requirement or merit that the recipients are civil servants, personnel in the service of public administrations and teaching and research staff of universities. The call must also meet the requirements mentioned in letters a), b) and c) above regarding scholarships for formal studies.
Exempt amount:
The exemption will cover the entire economic endowment derived from the aid program of which the taxpayer is a beneficiary.
Note: In the case of grants for third-cycle studies and research grants, the exempt financial endowment will include complementary aid intended to offset travel, food and lodging expenses arising from attendance at scientific forums and meetings, as well as temporary stays at universities and research centres other than those to which they are affiliated in order to complete, in both cases, the research training of the grant holder.