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V3369-19 ·11 December 2019 ·consulta-vinculante Medium impact
Tax

Income from teaching master's degrees classified as employment income, unless own means are organised

A vocational training teacher has enquired whether income from teaching master's degrees through a commercial relationship constitutes employment income or income from economic activities. The DGT ruled that, as the teacher does not act as an organiser nor belong to a pre-existing economic activity, it is classified as employment income.

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2019-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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