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A university has requested clarification on the taxation of entrepreneurship competition prizes. The DGT has ruled that the classification depends on whether there is a link to an economic activity or if the participation is as a member of the university's own staff.
Cuestión planteada Se pregunta sobre la posible calificación como rendimientos del trabajo de los premios (con importes desde 300 a 1.500), a efectos de su tributación en el IRPF, y retención aplicable.
Si los premios se vinculan al ejercicio de una actividad económica, serán rendimientos de actividades económicas. Si no hay vinculación o se participa como personal de la universidad, serán rendimientos del trabajo. La retención dependerá de esta calificación: si es actividad económica, se aplicará lo previsto en el artículo 95 del Reglamento; si es trabajo, se aplicará el artículo 80.1.1º del Reglamento, siguiendo el procedimiento general.
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