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V1171-20 ·30 April 2020 ·consulta-vinculante Medium impact
FISCAL

Research funding must be treated as income from work or economic activity

A researcher asks how to declare funding from a foreign entity for research project expenses. The DGT states that the amount constitutes taxable income from the transfer of exploitation rights.

In 6 key points

Lifecycle

2020-04-30PublishedPublished 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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