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V5056-16 ·22 November 2016 ·consulta-vinculante Medium impact
Tax

Income from developing training activities may constitute business income if integrated into existing professional activity

A lawyer inquired whether income from developing training activities and assessment tests for a training company should be classified as employment income or business income. The DGT ruled that, as these tasks are part of her professional activity as a lawyer, they must be classified as income from business activities.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between employment income and business income for professionals who undertake secondary tasks that are integrated into their primary professional activity.

Lifecycle

2016-11-22PublishedPublished 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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