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An emeritus professor seeks guidance on how to tax an amount of 9,250 euros received from the WHO for scientific collaboration. The DGT indicates that the nature of the income will determine whether it constitutes employment income or income from economic activities.
Question raised For the purposes of taxation under Personal Income Tax (IRPF), inquiry is made regarding the classification of the amount to be received.
Income from scientific collaboration shall be classified as income from employment if it derives from teaching courses, lectures, or seminars, or from the creation of scientific works with the assignment of exploitation rights. If these conditions are not met, the income shall be classified as income from economic activities, as it is understood to be a provision of services by a liberal professional.
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