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A query was raised regarding whether income from conducting professional training courses should be taxed as employment income or business income. The DGT ruled that, while the general rule classifies such income as employment income, if the professional is already engaged in a related economic activity, this income will be classified as income from that activity.
Cuestión planteada Teniendo en cuenta que el curso a impartir está relacionado con la actividad económica que viene ejerciendo, se pregunta sobre la calificación de los rendimientos en el IRPF.
La impartición de cursos, conferencias o seminarios tributa como rendimientos del trabajo, salvo que supongan la ordenación por cuenta propia de medios de producción y/o recursos humanos. Si el contribuyente ya desarrolla una actividad económica y la impartición de clases se realiza en materias relacionadas con su objeto profesional, los ingresos se calificarán como rendimientos de esa actividad económica. Esta respuesta no aplica si existe una relación laboral entre el instructor y el centro de formación.
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