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A query was raised regarding the taxation of small economic compensations paid to volunteers for participating in sporadic scientific research. The DGT ruled that if participation is circumstantial and neither employment nor professional in nature, these amounts are classified as capital gains.
Cuestión planteada Calificación de las compensaciones a efectos de su tributación en el IRPF.
Si la colaboración es un hecho circunstancial (mera condición de encuestado) y no deriva de una relación laboral ni del ejercicio profesional o empresarial de una actividad, la compensación califica como ganancia patrimonial según el artículo 33.1 de la Ley 35/2006. Al ser una ganancia patrimonial, no procede realizar retención de IRPF ya que no está contemplada en el artículo 75 del Reglamento del IRPF.
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