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A query was raised regarding whether profit-sharing from the exploitation of research by public university researchers constitutes salary. The Directorate-General for Taxes (DGT) has determined that, for Personal Income Tax (IRPF) purposes, these earnings must be classified as employment income.
Cuestión planteada Se pregunta expresamente "si lo establecido por el art. 14 de la Ley 14/2011, de 1 de junio, de la Ciencia, la Tecnología y la Innovación y art. 21 de la Ley 24/2015, de 24 de julio, de Patentes se configura como un régimen específico aplicable al personal docente e investigador de las universidades públicas y por lo tanto la participación en la explotación o cesión de las invenciones no tienen naturaleza retributiva o salarial, siendo intrascendente jurídicamente la titularidad de la invención, o si debe prevalecer la regla general del artículo 17 de la Ley 24/2015, de 24 de julio, de Patentes y considerar que, en todo caso, tienen naturaleza retributiva o salarial.
La participación del personal docente e investigador en los derechos de explotación de su investigación procede calificarla como rendimientos del trabajo. Esto se debe a que encaja en el concepto del artículo 17.1 de la Ley del IRPF, que es más amplio que el ámbito de la relación laboral o estatutaria. Esta calificación no se ve afectada por el hecho de que las leyes de Ciencia y Patentes establezcan que dicha participación no tiene naturaleza retributiva o salarial.
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