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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.
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La beca no está sujeta a IVA porque no existe una relación de reciprocidad ni una subvención vinculada al precio que constituya contraprestación por un servicio. En IRPF, aunque las becas suelen ser rendimientos del trabajo, si se perciben en el ámbito de una actividad económica ya desarrollada por el profesional, califican como rendimientos de actividades económicas. Para determinar el rendimiento neto, se aplicarán las normas del Impuesto sobre Sociedades mediante el método de estimación directa.
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