Skip to content
V1435-24 ·14 June 2024 ·consulta-vinculante Medium impact
Tax

Sporadic professional activities subject to IAE, VAT and IRPF depending on their nature

A retiree enquires about the taxation of lectures, teaching, publications and meeting allowances. The DGT clarifies that these activities may be subject to IAE, VAT and IRPF, depending on whether they are classified as economic activities or income from employment.

In 6 key points

Lifecycle

2024-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact