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A student and university employee received a €1,000 award for their master's thesis. The DGT has ruled that, as there was no transfer of copyright, the award must be taxed as income from economic activity, while still allowing for the irregularity reduction.
Question posed: Taxation of the aforementioned prize in the Personal Income Tax (IRPF).
As it is neither exempt nor involves the assignment of intellectual property rights, the prize is classified as income from professional economic activity. Therefore, the 30 percent reduction is applicable as it is a scientific prize obtained in a notoriously irregular manner over time. Likewise, the university must apply the corresponding withholding tax on the gross amount.
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