Skip to content
V0423-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Payments to experts for courses and reports generally constitute income from work

The DGT confirms that payments to expert staff for training and technical reports are generally income from work, unless the expert organises the means of production independently, and examines the exemption for work carried out abroad.

In 6 key points

Lifecycle

2022-03-03PublishedPublished 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