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V2431-24 ·3 December 2024 ·consulta-vinculante Medium impact
Tax

Partner of an employment training academy receives subsidy for teaching services; income classified as earnings from work

A partner of an employment training academy, together with two others, will receive a subsidy from the Castilla-La Mancha Regional Government to deliver training. The DGT classifies the income paid by the society for teaching and coordination as earnings from work.

In 6 key points

How it affects those involved

The income from teaching services is considered earnings from work for tax purposes, not income from economic activity.

Lifecycle

2024-12-03PublishedPublished 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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