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V0468-21 ·4 March 2021 ·consulta-vinculante Medium impact
Tax

Payments for teaching classes to a course organiser are generally considered employment income

A self-employed individual organising online courses has asked how to classify payments made to a collaborator who teaches the classes. The DGT has determined that, as the collaborator does not organise the means of production, these payments are classified as employment income.

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2021-03-04PublishedPublished 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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