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V0798-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Payouts from a postdoctoral research contract are earnings from work

A researcher inquired about the taxation of income from a work contract following a research stay abroad. The DGT determines that such payments constitute earnings from work, subject to worldwide income tax and IRPF withholding.

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2015-03-13PublishedPublished 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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