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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.
Cuestión planteada - "Si los rendimientos de aquellas actividades previas a inscribirme en el Censo de Actividades Económicas debo integrarlas como rendimientos de trabajo o como rendimientos de actividades económicas en la declaraciónde la renta de 2024".
La impartición de cursos tributa como rendimientos del trabajo, salvo que exista la ordenación por cuenta propia de medios de producción o recursos humanos. Si la empresa contratante es quien organiza los medios, los ingresos del docente son rendimientos del trabajo. La calificación de actividad económica depende de la existencia de dicha ordenación de factores productivos en cada caso concreto.
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