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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.
Cuestión planteada Si el importe satisfecho por la universidad alemana se encuentra sujeto a tributación en España por el Impuesto sobre la Renta de las Personas Físicas o, por el contrario, puede considerarse no sujeto o sujeto pero exento de tributación.
Las cantidades percibidas de la universidad alemana se califican como rendimientos del trabajo según el artículo 17.1 de la LIRPF. No se aplica la exención por becas ni la de trabajos realizados en el extranjero, ya que la actividad tiene carácter formativo. Tampoco es aplicable el régimen de dietas del artículo 9 del RIRPF, pues el empleador sigue siendo la universidad española. Los rendimientos deben integrarse en la base imponible general.
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