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V1435-24 14 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividades económicas

Sporadic professional activities subject to IAE, VAT and IRPF depending on their nature

A retiree enquires about the taxation of lectures, teaching, publications and meeting allowances. The DGT clarifies that these activities may be subject to IAE, VAT and IRPF, depending on whether they are classified as economic activities or income from employment.

The question raised

Taxation in IAE, VAT, and IRPF.

The DGT's ruling

For the IAE, the sporadic performance of professional activities is subject to tax, even if the natural person is exempt from taxation as a natural person. Regarding VAT, classes and publications may be subject to tax but exempt if they meet specific requirements regarding subject matter or authorship. Regarding IRPF, publications and classes are considered income from employment unless there is an organization of production means, and meeting allowances are considered income from employment.

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