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V1958-23 ·6 July 2023 ·consulta-vinculante Medium impact
Tax

Income from providing training courses is taxed as income from employment or as income from economic activities

A query is made regarding the taxation under Personal Income Tax (IRPF) of income received by municipal officials for providing training courses. The DGT determines that this income constitutes income from employment if it derives from their statutory relationship or if there is no organization of their own means of production.

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2023-07-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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