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V1363-20 12 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta mundial

Incomes from consultancy for EU Commission subject to Spanish IRPF if no labour relationship

A consultancy firm asks whether it must declare €3,100 received for expert evaluation work for the European Commission. The DGT responds that, due to the absence of a labour relationship under the contracts, these incomes are subject to Spanish income tax as worldwide income.

The question raised

Whether the amount received for said consultancy work must be declared in the Personal Income Tax return. If so, how it must be included.

The DGT's ruling

The amounts received by the consultant constitute income subject to, and not exempt from, taxation under Personal Income Tax. Their classification as income from employment or from economic activities will depend on whether the taxpayer organizes production factors on their own account. Both types of income form part of the general taxable base.

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