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A professor resident in Spain asks how to declare income and expenses received from an Italian university for conducting seminars. The DGT responds that the total income must be declared in Spain and that, as a general rule, this income constitutes employment income.
Question posed: How to proceed in the tax return in Spain if the Italian university pays the total amount (without deductions) and what the percentage at which it will be taxed is.
As a resident in Spain, the taxpayer must be taxed on their worldwide income, including amounts received from the Italian university. Income from conducting courses, lectures, or seminars is considered employment income, unless it involves the self-organization of means of production and human resources, in which case it would constitute economic activities. In this case, as there is no self-organization of means, it is classified as employment income.
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