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V1163-25 ·1 July 2025 ·consulta-vinculante Medium impact
Tax

Earnings from teaching counted as income from work unless production means are organised

The consultant asks whether teaching income before census entry should be taxed as work or as economic activity. The DGT responds that, since no organisation of production means is carried out, such income is considered income from work.

In 6 key points

Lifecycle

2025-07-01PublishedPublished 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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