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A consultant asks whether income from teaching three training courses should be classified as employment income or income from economic activities. The DGT rules that, as the individual does not organise the means of production or human resources, it constitutes employment income.
Cuestión planteada Dado que su participación en la impartición de los cursos la va a realizar sin ordenar por cuenta propia medios de producción o recursos humanos, pregunta sobre la posible calificación de los rendimientos que obtenga como derivados del trabajo personal.
Los rendimientos por impartir cursos, conferencias o seminarios tributan como rendimientos del trabajo, salvo que supongan la ordenación por cuenta propia de medios de producción y recursos humanos. La calificación de actividad económica depende de si el contribuyente actúa como organizador o asume el riesgo de los resultados. En este caso, al ser el centro de formación quien organiza los cursos, los ingresos constituyen rendimientos del trabajo.
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