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V1163-25 1 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Earnings from teaching counted as income from work unless production means are organised

The consultant asks whether teaching income before census entry should be taxed as work or as economic activity. The DGT responds that, since no organisation of production means is carried out, such income is considered income from work.

The question raised

"Whether the income from those activities prior to my registration in the Census of Economic Activities must be included as income from employment or as income from economic activities in the 2024 income tax return."

The DGT's ruling

The provision of courses is taxed as income from employment, unless there is self-directed organization of means of production or human resources. If the contracting company is the one organizing the means, the teacher's income constitutes income from employment. The classification of economic activity depends on the existence of such organization of productive factors in each specific case.

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