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Practical Income Manual 2020.

B) Research training scholarships

B.1. Scholarships and purposes for which the exemption is granted

Understands

a) Scholarships awarded 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 ) when it comes to:

  • Public scholarships.
  • Scholarships awarded by non-profit entities to which the special regime regulated in title II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
  • The scholarships awarded by the banking foundations regulated in Title II of Law 26/2013, of December 27, on savings banks and banking foundations in the development of their social work activity .

These scholarships will be exempt 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 63/2006.

In no case will amounts paid within the framework of an employment contract be considered a scholarship.

In relation to this exemption, it should be noted that Royal Decree 63/2006 (currently repealed) was applicable to any aid program aimed at the development of scientific and technical training and specialization activities regardless of the public or private nature of the convening entity and that, as established in its article 2, its scope of application was delimited by compliance with certain requirements, among others, the following:

  • Scholarship recipients were required to be university graduates.
  • The scholarships should be aimed at the development of scientific and technical training and specialization activities.
  • The scholarships had to be awarded respecting the principles of publicity, equality, merit and capacity in the granting of the corresponding aid.
  • The programs had to require the dedication of research personnel in training to the scientific or technical training and specialization activities that are the object of the aid, without prejudice to the provisions of article 7 c) of the aforementioned Royal Decree.

The activity in entities of university graduates receiving aid aimed at scientific and technical development and specialization not linked to official doctoral studies was not included in the scholarship.

Add that the aforementioned Royal Decree 63/2006 has been repealed by Royal Decree 103/2019, of March 1 , which approves the Statute of predoctoral research personnel in training (BOE March 15). According to its article 1, Royal Decree 103/2019 aims to develop the legal regime of the employment relationship established through the predoctoral contract provided for in article 21 of Law 14/2011, of June 1, of Science, Technology and Innovation, when it is signed between the predoctoral research staff in training and the public entities included in article 20.2 of said law, or the private ones referred to in the first Additional Provision of the same."

b) Scholarships awarded for research purposes to officials and other personnel at the service of public administrations and to teaching and research staff of universities, when they are:

  • Scholarships awarded by non-profit entities to which the special regime regulated in title II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
  • The scholarships awarded by the banking foundations regulated in Title II of Law 26/2013, of December 27, on savings banks and banking foundations in the development of their social work activity .

B.2. Requirements

  • For the scholarships indicated in letter a) of the previous section, when it comes to public scholarships, the award must comply with the principles of merit and capacity, generality and non-discrimination in the conditions access and publicity of the call
  • For the scholarships indicated in letter b) of the previous section the bases of the call must provide as a requirement or merit, expressly, that the recipients are civil servants, personnel at the service of the Administrations public and teaching and research staff of the Universities
  • For the scholarships of both letter a) and letter b) of the previous section, when they are granted by the entities non-profit organizations and the banking foundations mentioned above, the following requirements must be met:

    - That the recipients are generic groups of people, without any limitation being established regarding them for reasons unrelated to the nature of the activities inherent to their statutory object or purpose.

    - That the announcement of the Call be published in the Official Gazette of the State or the Autonomous Community and, either in a newspaper with large national circulation, or on the entity's website.

    - That the award is carried out on a competitive basis.

B.3. Exempt amount:

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

The exempt financial provision will include complementary aid that is intended to compensate for transportation, maintenance and stay expenses derived from attendance at scientific forums and meetings, as well as temporary stays at universities and research centers other than those to which they are affiliated. to complete, in both cases, the scholarship holder's research training.

Note: "Scholarships for research in the field described by Royal Decree 63/2006, of January 27, which approves the Statute of research personnel in training" .

Please note that Royal Decree 103/2019, of March 1, which approves the Statute of predoctoral research personnel in training, repealed, with effect from March 16, 2019, Royal Decree 63/2006, of January 27, which approves the Statute of research personnel in training.