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An independent professional asks whether a grant for their own artistic research project is subject to VAT and how it should be taxed in IRPF. The DGT states there is no VAT due to the absence of consideration, and as it occurs within their professional activity, it is considered income from economic activity.
Question raised
The scholarship is not subject to VAT because there is no relationship of reciprocity nor a subsidy linked to the price that constitutes consideration for a service. For Personal Income Tax purposes, although scholarships are usually considered income from employment, if they are received within the scope of an economic activity already carried out by the professional, they qualify as income from economic activities. To determine the net income, the rules of Corporate Tax shall apply through the direct estimation method.
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