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V1123-19 ·22 May 2019 ·consulta-vinculante Medium impact
FISCAL

No retention of IRPF when teaching takes place in a own establishment

A doctor asks whether IRPF must be withheld when paying psychology courses taught by psychologists at the organizer's premises. The DGT states that, as the teaching occurs in an own establishment, the activity is commercial and not professional.

In 5 key points

How it affects those involved

The activity is considered commercial rather than professional when conducted in a self-owned establishment, thus no IRPF retention is required.

Lifecycle

2019-05-22PublishedPublished 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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