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An academy instructor asks whether their teaching services and classroom rentals are subject to income tax (IRPF) withholding and if they are exempt from VAT. The DGT determines that teaching in a private academy constitutes a business activity and that VAT exemption depends on whether the subject is part of a formal curriculum and is not recreational.
Cuestión planteada Sometimiento a retención a cuenta del IRPF y sujeción al IVA.
La enseñanza en academias o establecimientos propios se considera actividad empresarial, no profesional, por lo que no está sometida a retención de IRPF cuando se imparte en el propio centro. Los cursos impartidos en locales de terceros sí se consideran actividades profesionales sujetas a retención. En cuanto al IVA, la exención aplica si la materia está incluida en un plan de estudios y la actividad no es recreativa. Los servicios de alquiler de aulas y material didáctico, si son accesorios a la formación, siguen el régimen de la prestación principal.
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