B) Research training grants

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, approving the Statute of research personnel in training (BOE of February 3 ) when it concerns:

• 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, applies.

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In relation to this exemption, it should be noted that Royal Decree 63/2006 (now repealed) was applicable to any aid programme aimed at the development of scientific and technical training and specialisation activities, regardless of the public or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

• Scholarship recipients were required to be university graduates.

• The scholarships were to be directed towards the development of scientific and technical training and specialization activities.

• The scholarships had to 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 personnel in training to the scientific or technical training and specialisation activities that are the object of the aid, without prejudice to the provisions of article 7 c) of the aforementioned Royal Decree.

The scholarship did not include activities in entities of university graduates who received aid aimed at scientific and technical development and specialization not linked to official doctoral studies.

Add that the aforementioned Royal Decree 63/2006 has been repealed by Royal Decree 103/2019, of March 1 , which approves the Statute of predoctoral research personnel in training (BOE of March 15).

According to its article 1, Royal Decree 103/2019 "aims to develop the legal regime of the employment relationship established by the predoctoral contract provided for in article 21 of Law 14/2011, of June 1, on Science, Technology and Innovation, when signed between predoctoral research personnel in training and the public entities listed in article 20.2 of said law, or the private entities referred to in the first Additional Provision thereof."

b) Scholarships awarded for research purposes to civil servants and other personnel in the service of public administrations and to teaching and research staff of universities, when they concern:

• 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, applies.

• Scholarships awarded by 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 its application

• For the scholarships indicated in letter a) of the previous section, when it comes to public scholarships, the award must be in accordance with the principles of merit and capacity, generality and non-discrimination in the conditions of access and publicity of the call.

• For the scholarships indicated in letter b) of the previous section 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.

• For the scholarships of both letter a) and letter b) of the previous section, when they are awarded by the non-profit entities and banking foundations mentioned above, the following requirements must be met:

  - That the recipients are generic groups of people, without any limitation being established with respect to them for reasons other than 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 national newspaper of wide circulation, or on the entity's website.

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

B.3. Exempt amount

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

The exempt financial endowment will include complementary aid intended to compensate for travel, food and lodging expenses derived from attending forums and scientific meetings, as well as temporary stays at universities and research centers other than those to which they are affiliated in order to complete, in both cases, the research training of the scholarship holder.