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V2928-20 ·29 September 2020 ·consulta-vinculante Medium impact
Tax

Self-employed preparation classes for civil service exams are taxed as economic activities for Income Tax purposes

A civil servant who occasionally prepares for competitive examinations on a self-employed basis seeks clarification on taxation regarding IAE, VAT, and Income Tax. The DGT determines that the activity is subject to the IAE (though exempt), may be exempt from VAT if the subject matter follows official curricula, and must be taxed under Income Tax as income from economic activities.

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2020-09-29PublishedPublished 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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