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A civil servant providing courses for consultancy firms has enquired whether this income should be taxed as employment income or as income from economic activities. The DGT has ruled that, as the organisation is carried out by a third party, it is classified as employment income.
Cuestión planteada A efectos del IRPF, se pregunta si es correcta la tributación como rendimientos del trabajo de los obtenidos por la impartición de dichos cursos.
La impartición de cursos es, por regla general, un rendimiento del trabajo, salvo que suponga la ordenación por cuenta propia de medios de producción o recursos humanos. La calificación como actividad económica depende de si el contribuyente actúa como organizador o si la actividad forma parte de una actividad económica ya existente. Si la organización la realiza un tercero, los ingresos se califican como rendimientos del trabajo.
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