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A research foundation inquired whether profits received by its researchers from the exploitation of their results constitute employment income and if they are eligible for the 30% tax reduction. The Directorate General for Taxes (DGT) ruled that while these profits are indeed employment income, the 30% reduction does not apply.
Cuestión planteada Calificación de los beneficios percibidos por los investigadores y aplicación de la reducción del 30 por ciento (art. 18.2, Ley 35/2006).
La participación de los investigadores en los beneficios de la explotación de su investigación se califica como rendimientos íntegros del trabajo. No es aplicable la reducción del 30% del artículo 18.2 de la Ley del IRPF porque se consideran rendimientos periódicos. Tampoco se cumplen los requisitos de tener un periodo de generación superior a dos años o estar calificados reglamentariamente como obtenidos de forma notoriamente irregular.
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