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An individual preparing candidates for public examinations has consulted on their tax status. The Directorate General of Taxes (DGT) has determined that they must register in the Business Activity Tax (IAE) as a professional. Their services are subject to VAT (though they may be exempt if specific educational requirements are met), and their income must be taxed as earnings from economic activities under Personal Income Tax (IRPF).
This ruling clarifies the tax obligations for individuals providing professional training services, ensuring they are correctly registered for business tax and VAT, and properly categorising their income for personal income tax purposes.
The tax team reviews your specific situation.
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