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A professional has enquired about the taxation of income earned from teaching two classes in a university master's programme. The Directorate General for Taxes (DGT) has ruled that, as a general rule, such income is classified as employment income, unless the specific requirements to be considered an economic activity are met.
Cuestión planteada Tributación de los rendimientos obtenidos por las clases impartidas.
Los rendimientos por impartir cursos, conferencias o seminarios son rendimientos del trabajo, excepto cuando impliquen la ordenación por cuenta propia de medios de producción o recursos humanos. Se consideran actividad económica si el contribuyente actúa como organizador o si la impartición es un servicio más dentro de una actividad económica ya existente y relacionada con la materia impartida. La calificación dependerá de las circunstancias de cada caso concreto.
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