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V1367-20 ·12 May 2020 ·consulta-vinculante Medium impact
Tax

Income from teaching courses and lectures may be classified as business income

A taxpayer has inquired whether income derived from teaching courses and delivering lectures should be classified as employment income or business income. The Directorate General for Tax Affairs (DGT) has ruled that this depends on whether there is an independent organisation of production means or human resources.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between employment and business income for educators, highlighting that the presence of organised resources is the deciding factor.

Lifecycle

2020-05-12PublishedPublished 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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