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V1451-21 ·18 May 2021 ·consulta-vinculante Medium impact
Tax

Income from teaching courses or seminars is classified as employment income if no personal resources are organised

A query was raised regarding whether income from teaching classes can be classified as employment income. The DGT responds that, as a general rule, it is, unless the taxpayer organises the means of production or human resources on their own account.

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2021-05-18PublishedPublished 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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