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A consortium enquired whether amounts paid to former students for providing school tutoring to compensate for travel and subsistence expenses were subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as these are lump-sum amounts to compensate for time commitment, they constitute employment income.
Cuestión planteada Sometimiento a retención a cuenta del IRPF.
Los importes abonados por impartir cursos o clases similares se califican como rendimientos del trabajo según el artículo 17.2.c) de la Ley del IRPF. No se aplica el régimen de dietas exoneradas porque no existe una relación laboral con notas de dependencia y alteridad. Al ser una cantidad a tanto alzado que los beneficiarios deciden cómo asignar, se considera renta dineraria. El tipo de retención aplicable es el 15% conforme al artículo 80.1.4 del Reglamento del Impuesto.
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