Skip to content
V0357-22 ·24 February 2022 ·consulta-vinculante Medium impact
Tax

Providing courses through a third-party organiser is taxed as employment income

A civil servant providing courses for consultancy firms has enquired whether this income should be taxed as employment income or as income from economic activities. The DGT has ruled that, as the organisation is carried out by a third party, it is classified as employment income.

In 4 key points

Lifecycle

2022-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact