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MEDIUM
FISCAL

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

V1163-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1163-25
Published
1 Jul 2025

Summary

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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