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A taxpayer has inquired whether income derived from teaching courses and delivering lectures should be classified as employment income or business income. The Directorate General for Tax Affairs (DGT) has ruled that this depends on whether there is an independent organisation of production means or human resources.
Cuestión planteada Calificación en el IRPF de las rentas percibidas por tal actividad.
Los rendimientos por impartir cursos, conferencias o seminarios son, por regla general, rendimientos del trabajo. No obstante, serán rendimientos de actividades económicas si implican la ordenación por cuenta propia de medios de producción o recursos humanos. Esta calificación no depende de la emisión de facturas o recibos, sino de la existencia de dicha ordenación de factores productivos. En el caso concreto, la actividad de la consultante se califica como actividad económica al organizar los eventos y ofrecerlos al público.
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