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V1830-24 1 August 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Scientific prizes without transfer of rights taxed as economic activities and eligible for 30% reduction

A researcher inquires about the taxation of an innovation prize and a mobility grant. The DGT determines that the prize constitutes income from an economic activity, whereas the grant is classified as employment income.

The question raised

Question raised: Taxation in the Personal Income Tax (IRPF).

The DGT's ruling

The award for a research project that does not involve the transfer of intellectual property rights is classified as income from economic activities. As it is a scientific award that does not entail a transfer of rights, it is possible to apply the 30% reduction for income obtained in a notoriously irregular manner. The AUIP mobility grant is taxed as income from employment as it does not meet the exemption requirements, such as the publication of the call for applications in official bulletins.

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