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V1830-24 ·1 August 2024 ·consulta-vinculante Medium impact
Tax

Scientific prizes without transfer of rights taxed as economic activities and eligible for 30% reduction

A researcher inquires about the taxation of an innovation prize and a mobility grant. The DGT determines that the prize constitutes income from an economic activity, whereas the grant is classified as employment income.

In 6 key points

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2024-08-01PublishedPublished 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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