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V1765-21 ·4 June 2021 ·consulta-vinculante Medium impact
Tax

The 'Julián Marías' scientific award is taxed as employment income with a reduction for irregularity

The taxpayer inquires about the taxation of a research award from the Community of Madrid. The DGT determines that, as it does not have a prior declaration of exemption, the award is employment income entitled to a reduction for irregularity.

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2021-06-04PublishedPublished 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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