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V1965-22 ·15 September 2022 ·consulta-vinculante Medium impact
Tax

Self-employed preparation of competitive examinations is subject to the IAE

A civil servant has enquired whether they must register with the IAE for preparing competitive examinations on a self-employed basis and which heading applies. The DGT has responded that the activity is subject to the tax and depends on whether it is carried out personally or through an organisation.

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2022-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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