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Se consulta si los ingresos por impartir un curso de formación profesional deben tributar como rendimientos del trabajo o de actividades económicas. La DGT responde que, aunque la regla general es que son rendimientos del trabajo, si el profesional ya ejerce una actividad económica relacionada, estos ingresos se calificarán como rendimientos de dicha actividad.
The tax team reviews your specific situation.
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