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V0581-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

Income from teaching civil service exam preparation courses is generally taxed as employment income

A civil servant inquired whether income from teaching civil service exam preparation courses should be classified as employment income or income from economic activities. The Directorate General for Taxes (DGT) ruled that, in the absence of an independent organisation of resources or staff, such income is taxed as employment income.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between employment income and business income for individual instructors, emphasizing that the lack of structured production means or personnel prevents the classification as economic activity.

Lifecycle

2021-03-11PublishedPublished 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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