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V1999-20 ·18 June 2020 ·consulta-vinculante Medium impact
Tax

Income from independent expert project evaluations may be classified as business activity income

A university professor enquired about how to declare income earned from evaluating research projects for the European Commission. The DGT indicates that, as this work involves organising production factors on one's own account, such income constitutes income from business activities.

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2020-06-18PublishedPublished 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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