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V2106-25 ·6 November 2025 ·consulta-vinculante Low impact
Tax

The activity of tutor professor at UNED does not constitute an economic activity for the IAE

The DGT states that tutoring activities at UNED do not constitute economic activity but rather constitute income from work.

In 6 key points

How it affects those involved

No tax liability arises for tutoring activities at UNED as they are considered income from work, not economic activity.

Lifecycle

2025-11-06PublishedPublished 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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