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V2803-19 ·11 October 2019 ·consulta-vinculante Medium impact
Tax

Income from teaching courses classified as employment income if no own means are organised

An employee has enquired about the tax treatment of income earned from providing occasional training courses. The DGT has ruled that, as the individual does not organise the means of production, this income is classified as employment income.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between employment income and business income for individuals providing occasional training, based on the organisation of production means.

Lifecycle

2019-10-11PublishedPublished 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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