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V1546-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

The taxation of delivering lectures depends on the organization of resources and the nature of the subject matter

An unemployed person inquires about the taxation of providing occasional lectures to a company. The DGT determines that, depending on the organization of resources and the nature of the subject matter, the activity may be subject to the IAE, VAT, or IRPF.

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2022-06-27PublishedPublished 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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