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A university requested clarification on which withholding rate to apply to staff for research projects or course delivery. The Directorate-General for Taxes (DGT) ruled that, as an employment or statutory link exists, it does not constitute an occasional relationship and the general rate under Article 86 of the IRPF Regulations must be applied.
Cuestión planteada Tipo de retención aplicable sobre los rendimientos que la universidad consultante satisface a su personal por colaborar en proyectos de investigación (realizados al amparo de lo dispuesto en el artículo 83 de la Ley Orgánica 6/2001, de 21 de diciembre, de Universidades) o por la impartición de cursos, conferencias o similares.
Los rendimientos por investigación o impartición de cursos no son actividades económicas porque la universidad ordena los medios y recursos. Al existir un vínculo laboral o estatutario, la relación no es ocasional, por lo que no procede el tipo del 15 por ciento. Se debe aplicar el tipo de retención general correspondiente a los rendimientos del trabajo según el artículo 86 del Reglamento del IRPF.
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