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V2279-14 4 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

German university research payments treated as work income in Spain

A Spanish professor asks whether daily payments from a German university during a research visit are subject to Spanish personal income tax. The DGT rules that these amounts constitute work income and must be taxed in Spain as part of the taxpayer's world income.

The question raised

Whether the amount paid by the German university is subject to taxation in Spain under Personal Income Tax or, conversely, whether it may be considered not subject to or subject to but exempt from taxation.

The DGT's ruling

The amounts received from the German university qualify as income from employment pursuant to Article 17.1 of the Personal Income Tax Law (LIRPF). Neither the scholarship exemption nor the exemption for work performed abroad applies, as the activity is of a training nature. Furthermore, the per diem regime under Article 9 of the Personal Income Tax Regulations (RIRPF) is not applicable, as the employer remains the Spanish university. Therefore, they must be taxed in Spain as worldwide income.

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