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V2729-20 ·7 September 2020 ·consulta-vinculante Medium impact
Tax

Courses and civil service exam preparation may be taxed as economic activities or employment income

A civil servant who teaches university courses and prepares candidates for competitive exams on a self-employed basis has requested clarification on their tax treatment. The DGT clarifies that the classification depends on whether there is an organisation of production means and the nature of the services provided.

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Lifecycle

2020-09-07PublishedPublished 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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