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V3611-15 ·19 November 2015 ·consulta-vinculante Medium impact
Tax

Whether teaching by a social graduate is professional or business activity depends on the organisation of means

A social graduate seeks clarification on IAE, VAT, and IRPF taxation regarding the teaching of Labour Procedural Law. The DGT rules that the classification depends on whether the individual acts personally or through a business organisation.

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2015-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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