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A physical resident in the Canary Islands, registered in the IAE as an educational activity, offers online courses to international clients from their studio in the Canary Islands via a Dutch platform. The DGT confirms that the earnings constitute an economic activity due to self-organised use of productive resources, and that if the income is estimated directly and accounts are kept in accordance with the Commercial Code, the RIC may be topped up on profits generated from establishments in the Canary Islands.
The tax team reviews your specific situation.
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