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An association inquires about the taxation and withholding of a health journalism award. The DGT indicates that, as there is no declared exemption, the income may be classified as income from employment or from professional activities depending on whether the award recipient carries out an economic activity or if the award involves the assignment of rights.
Question posed: Subjecting the award to taxation under Personal Income Tax. Withholding, where applicable, to be applied and the classification of the income derived therefrom.
If the award requires the assignment of exploitation rights, it is classified as income from employment, unless the recipient carries out an economic activity, in which case it will be income from professional activities. The withholding rate shall be 15% if it is income from employment for the creation of a work with assignment of rights, or according to Article 95.1 of the RIRPF if it is a professional activity. The classification depends on whether the rewarded work corresponds to the exercise of an economic activity or to personal labor.
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