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V3055-14 ·7 November 2014 ·consulta-vinculante Medium impact
Tax

Income from research projects without an employment relationship is classified as employment income

A query was raised regarding the appropriate withholding tax rate for collaborators working on research projects without an employment relationship with the university. The Directorate-General for Taxes (DGT) has determined that this income constitutes employment income and, as it arises from an occasional relationship, a special rate of 15% applies.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for researchers and collaborators working on a non-permanent basis, ensuring correct withholding tax application for university-led research projects.

Lifecycle

2014-11-07PublishedPublished 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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