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A self-employed individual organising online courses has asked how to classify payments made to a collaborator who teaches the classes. The DGT has determined that, as the collaborator does not organise the means of production, these payments are classified as employment income.
Cuestión planteada Calificación de los rendimientos que le abone por la impartición de las clases, a efectos de determinar la retención a cuenta del IRPF.
Las rentas por impartir cursos o conferencias son rendimientos del trabajo, salvo que supongan la ordenación por cuenta propia de medios de producción o recursos humanos. En este caso, al ser el consultante quien organiza el evento, el colaborador que imparte las clases percibe rendimientos del trabajo. Se aplicará una retención del 15% según el Reglamento del IRPF.
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