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V0323-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Self-provided courses and lectures are subject to IAE, VAT and taxed as employment income for IRPF purposes

A teacher enquired about the taxation regarding IAE, VAT and IRPF for providing training at various institutions without an employment relationship. The DGT has determined that the activity is subject to IAE, that VAT depends on the independence of the activity and that, in this specific case, the income is taxed as employment income.

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2022-02-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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