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V3280-17 21 December 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payments for participating in medical tests are classified as employment income

An entity inquired whether a €500 compensation payment made to individuals collaborating on nocturnal medical tests should be taxed as employment income. The Directorate General for Taxes (DGT) ruled that, as it constitutes the provision of personal services, it is classified as employment income and is subject to withholding tax.

The question raised

Classification, for IRPF purposes, of the compensation and subjection to withholding.

The DGT's ruling

The economic compensation for the occasional and punctual provision of services in medical trials is classified as income from employment pursuant to Article 17.1 of Law 35/2006. As it does not constitute an economic activity and no exemptions exist, it is subject to withholding according to the general procedure of the IRPF Regulations. The minimum rate of 2 per 100 for relationships lasting less than one year is not applicable, as this is reserved for seasonal contracts and not for sporadic services.

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