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V3414-20 ·24 November 2020 ·consulta-vinculante Medium impact
Tax

Payments for evaluating works for a legal collection are taxed as income from economic activities

A university professor enquired whether remuneration for preparing evaluation reports for a publishing contract should be classified as employment income. The DGT determined that it constitutes income from economic activities, rather than employment income or intellectual property income.

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2020-11-24PublishedPublished 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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