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V1473-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Sporadic self-taught course teaching is subject to IAE and VAT, but may be treated as employment income for IRPF purposes

A civil servant has enquired about the taxation of income earned from teaching occasional courses at a foundation. The DGT has determined that the activity is subject to the Economic Activities Tax (IAE) and VAT (unless exempt due to educational subject matter), but the income is classified as employment income for IRPF purposes because there is no organisation of one's own means of production.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between professional activity and employment income based on the organisation of production means, affecting how sporadic teaching income is taxed.

Lifecycle

2022-06-21PublishedPublished 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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