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V1171-20 30 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Research funding must be treated as income from work or economic activity

A researcher asks how to declare funding from a foreign entity for research project expenses. The DGT states that the amount constitutes taxable income from the transfer of exploitation rights.

The question raised

Question posed: How said amount must be declared in the Individual Income Tax return.

The DGT's ruling

The amount received is generally considered income from employment for the assignment of exploitation rights of the scientific work. However, if the author's work involves the self-organization of means of production and human resources, it shall be classified as income from economic activities.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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