Skip to content
Back to index
V0323-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Self-provided courses and lectures are subject to IAE, VAT and taxed as employment income for IRPF purposes

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.

The question raised

Taxation in IAE, VAT, and IRPF.

The DGT's ruling

For the IAE, the activity is subject to taxation as it is a professional economic activity carried out on one's own account, and must be registered under Group 82. Regarding VAT, liability depends on whether there is independence or an employment relationship; if it is a non-electronic educational service, it may be exempt. Regarding IRPF, as there is no own organization of means nor an employment relationship, the income is classified as income from employment.

Book your free first meeting