Self-performed medical research and consulting services are subject to VAT

Professionals who, in addition to their main employment, perform consulting, research, or lecturing services independently and for a fee, must consider the tax implications of these additional activities.

What the DGT has ruled

The Dirección General de Tributos (DGT) has determined that research, consulting, lecturing, and study services performed independently are subject to Value Added Tax (IVA). However, the regulations include specific nuances depending on the nature of the service:

• Writing articles: This could be exempt if the activity involves the creation of an original work or a distinct personal contribution.
• Lectures: These may be exempt if they have an educational character and the subject matter is included in official curricula.
• IRPF: These amounts are considered income from professional activities, which implies they are subject to the corresponding withholding tax, generally at 15%.

What this means for you

If you perform medical consulting or scientific studies on an autonomous basis, you cannot assume that this income is tax-exempt due to its technical nature. The general rule is liability for IVA, unless you can categorize the activity under the mentioned exemption cases, such as the creation of an original work or formal teaching. Additionally, you must include this income in your IRPF declaration as income from professional activities.

What you should do

It is necessary to analyze the exact nature of each service provided to determine if it meets the exemption requirements. In the case of lectures, it must be verified whether the content is educational and if it is integrated into a curriculum. Likewise, for the writing of texts, it is fundamental to prove the originality of the work. Given the complexity of classifying these services, it is recommended to assess each activity individually to ensure compliance with Law 37/1992 on IVA and Law 35/2006 on IRPF.