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A teacher enquired about the taxation regarding IAE, VAT and IRPF for providing training at various institutions without an employment relationship. The DGT has determined that the activity is subject to IAE, that VAT depends on the independence of the activity and that, in this specific case, the income is taxed as employment income.
Cuestión planteada Tributación en IAE, IVA e IRPF.
Para el IAE, la actividad está sujeta por ser una actividad económica profesional realizada por cuenta propia, debiendo darse de alta en la Agrupación 82. En el IVA, la sujeción depende de si existe independencia o relación de dependencia laboral; si es servicio educativo no electrónico, puede estar exento. En el IRPF, al no haber organización propia de medios ni relación laboral, los ingresos se califican como rendimientos del trabajo.
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