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FISCAL

Possibility of applying objective estimation method for teaching activities in IAE 933.9

V1383-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1383-25
Published
21 Jul 2025

Summary

The consultant asks whether objective estimation can be applied in the Personal Income Tax for teaching activities (IAE 933.9). The DGT responds that this activity is included in the 2025 regulations, provided the requirements are met and no exclusion grounds exist.

In 5 key points

Lifecycle

2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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