Researcher training scholarships

Scholarships including:

1. Public scholarships and those granted by non-profit entities and banking foundations mentioned above for research in the field described by Royal Decree 63/2006 , of January 27, which approves the Statute of research personnel in training ( BOE of February 3), as long as The research aid program has been recognized and registered in the General Registry of research aid 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 to have the status of research personnel in training the following requirements:

   • The scholarship recipients are university graduates.
   • The scholarships must be aimed at the development of scientific and technical training and specialization activities through, at a minimum, the corresponding official doctoral studies.

   Regarding scholarships, article 2 of the aforementioned Royal Decree provides that:

   • Scholarships must be awarded respecting the principles of publicity, equality, merit and capacity in granting the corresponding aid.
   • The programs must require the dedication of research personnel in training to the scientific or technical training and specialization activities that are the object of the aid.

2. Scholarships awarded by the non-profit entities listed above for research purposes to civil servants and other personnel at the service of public administrations and to teaching and research staff of universities.

   For these purposes, the bases of the call must expressly provide as a requirement or merit that the recipients are civil servants, personnel at the service of the Public Administrations and teaching and research staff of the Universities. The call must also meet the requirements discussed in letters a), b) and c) above regarding scholarships to pursue regulated studies.

Exempt amount:

The exemption will cover the entire financial envelope derived from the aid program of which the taxpayer is a beneficiary.

Note: In the case of scholarships for third-cycle studies and scholarships for research, the exempt financial allocation will include complementary aid that is intended to compensate for transportation, subsistence and stay expenses derived from attendance at scientific forums and meetings, as well as such as carrying out temporary stays in universities and research centers other than those of their affiliation to complete, in both cases, the research training of the scholarship recipient.