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An Office 365 trainer has enquired about the VAT and Income Tax (IRPF) treatment of their services. The DGT indicates that the activity is subject to VAT, but could be exempt if the subjects are part of official curricula and do not require registration in the business activities tariff. Furthermore, the income is classified as professional activity earnings subject to withholding tax.
Question raised: Taxation regarding VAT and Personal Income Tax (withholdings).
Training is subject to VAT as it constitutes a business or professional activity. It could be exempt if provided by natural persons, the subjects are included in study plans, and it does not require registration in the business activity tariff (provided it meets the requirements for professional activity). For Personal Income Tax (IRPF), as it is not conducted in one's own academy, the income constitutes returns from professional activities subject to withholding tax.
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