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V1694-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Personally delivered teaching is a professional activity, but the applicant is exempt from IAE

A query was made regarding the IAE classification and CNAE code for vocational training and job orientation services. The DGT clarifies that teaching is considered a professional activity if performed personally and a business activity if an organisation is involved, although the applicant is exempt from the tax.

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2024-07-10PublishedPublished 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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