Code update - to support the membership EPHMRA has taken steps to clarify the payment of incentives to HCPs in Spain:
A Healthcare professional’s participation in a Market Research study in Spain, which is targeted and concerns their profession, is considered by the Spanish tax authority as a professional collaboration and as such any remuneration is subject to personal income tax (IRPF).
The obligation lies with the payer to retain the tax.
For further information see https://lnkd.in/d2rDFa2S
Consultation number: V0551-13