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V0535-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

Tax treatment of sporadic foreign trade courses: IRPF, IAE and VAT

A retired person enquires about the taxation of foreign trade courses he intends to teach independently. The DGT determines that, as these are organised by academies, the income is considered as income from work for IRPF purposes and examines applicability to IAE and VAT.

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2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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