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V3123-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

Private tutoring for civil service exams is taxable as economic activity under Personal Income Tax

A group of workers intends to provide private tutoring for civil service exam preparation outside of their working hours. The Directorate-General for Taxes (DGT) has determined that these activities are subject to the Business Activity Tax (IAE) (though exempt from payment), VAT (with exemptions available if requirements are met), and Personal Income Tax (IRPF) as income from economic activities.

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2020-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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