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A query was raised regarding the appropriate withholding tax rate for collaborators working on research projects without an employment relationship with the university. The Directorate-General for Taxes (DGT) has determined that this income constitutes employment income and, as it arises from an occasional relationship, a special rate of 15% applies.
Cuestión planteada Tipo de retención aplicable sobre los rendimientos que se satisfacen a las personas que colaboran en proyectos de investigación científico, técnico o artístico y que no mantienen relación laboral con la universidad.
Los rendimientos por proyectos de investigación son rendimientos del trabajo porque la ordenación de medios y recursos la realiza la universidad. Al no existir relación laboral, la relación es ocasional, por lo que procede aplicar la retención del 15% prevista en el artículo 80.1.4º del Reglamento del IRPF para rendimientos derivados de la elaboración de obras científicas con cesión de derechos.
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