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V0812-17 ·30 March 2017 ·consulta-vinculante Medium impact
Tax

Extracurricular classes may constitute professional income if self-organised

A physical education teacher inquired whether income from conducting extracurricular sports classes should be classified as employment income or income from economic activities. The DGT ruled that if the teacher acts as the organiser of the classes, the income shall be classified as professional activity income.

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2017-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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