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V0581-21 11 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from teaching civil service exam preparation courses is generally taxed as employment income

A civil servant inquired whether income from teaching civil service exam preparation courses should be classified as employment income or income from economic activities. The Directorate General for Taxes (DGT) ruled that, in the absence of an independent organisation of resources or staff, such income is taxed as employment income.

The question raised

Cuestión planteada Tributación en el IRPF de las retribuciones a percibir.

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