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The taxpayer inquires about the taxation of a research award from the Community of Madrid. The DGT determines that, as it does not have a prior declaration of exemption, the award is employment income entitled to a reduction for irregularity.
Question posed: Taxation under Personal Income Tax.
The award is not exempt because there is no resolution from the Tax Management Department granting such an exemption. It is classified as employment income pursuant to Article 17.1 of the Personal Income Tax Law. As it is a scientific award without exemption, it is considered to have been obtained in a notoriously irregular manner over time, allowing for the 30% reduction under Article 18.2 of the Law if imputed to a single tax period.
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