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V0465-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Incomes from project reviews as independent expert are deemed economic activities

A university professor asks whether income from reviewing projects with the European Commission should be included in her tax return. The DGT responds that income from independent expert work involving resource allocation constitutes economic activity.

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2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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