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V1675-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Sporadic delivery of courses or seminars may be subject to VAT and IAE depending on the organisation of resources

A taxpayer nearing retirement has requested clarification regarding the IAE, VAT, and Personal Income Tax (IRPF) implications of sporadically conducting courses, lectures, or seminars. The DGT explains that tax liability depends on whether there is an organisation of production means and human resources.

In 6 key points

Lifecycle

2023-06-13PublishedPublished 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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