Skip to content
V2421-17 ·27 September 2017 ·consulta-vinculante Medium impact
Tax

Patent profit sharing classified as employment or business income

A consultation was raised regarding the classification of payments received by teaching and research staff through profit-sharing from the exploitation of university patents. The Directorate General for Taxes (DGT) ruled that these do not constitute income from movable capital, but rather employment income or income from economic activities.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for university researchers, shifting the classification from investment income to employment or business income, which may affect tax rates and social security obligations.

Lifecycle

2017-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact