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V3414-20 24 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payments for evaluating works for a legal collection are taxed as income from economic activities

A university professor enquired whether remuneration for preparing evaluation reports for a publishing contract should be classified as employment income. The DGT determined that it constitutes income from economic activities, rather than employment income or intellectual property income.

The question raised

Possible consideration of the consideration as employment income for Personal Income Tax purposes.

The DGT's ruling

The consideration for the work of an external evaluator does not qualify as income from employment derived from the creation of literary, artistic, or scientific works with the transfer of rights. In the absence of an employment relationship, this income is considered income from professional economic activities. This is due to the fact that it responds to the self-directed organization of means for the provision of services pursuant to Article 27.1 of the Personal Income Tax Law.

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