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V3492-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

7% Income Tax withholding rate applicable to teachers starting professional activities

A consultant providing non-regulated training has enquired whether they can apply a reduced Income Tax (IRPF) withholding rate. The Directorate General for Tax (DGT) clarifies that if the teaching is not conducted through one's own academy, it constitutes a professional activity. This allows for a 7% withholding rate during the first three years, provided no professional activity was carried out during the previous year.

In 6 key points

Lifecycle

2020-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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