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V1576-22 ·30 June 2022 ·consulta-vinculante Medium impact
Tax

Furniture restoration classes may be classified as professional activities and subject to IRPF withholding

A furniture restoration professional has enquired whether teaching courses is subject to IRPF withholding. The DGT has determined that if the teaching is integrated into their economic activity, it is classified as income from professional activities and is subject to withholding.

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2022-06-30PublishedPublished 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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