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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.
Cuestión planteada Calificación, a fectos del IRPF, de la compensación y sometimiento a retención.
La compensación económica por la prestación de servicios ocasional y puntual en pruebas médicas se califica como rendimiento del trabajo según el artículo 17.1 de la Ley 35/2006. Al no ser una actividad económica ni existir exenciones, está sujeta a retención según el procedimiento general del Reglamento del IRPF. No es aplicable el tipo mínimo del 2 por 100 para relaciones de duración inferior al año, ya que este se reserva para contratos de temporada y no para prestaciones esporádicas.
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