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A civil servant has enquired about the taxation of income earned from teaching occasional courses at a foundation. The DGT has determined that the activity is subject to the Economic Activities Tax (IAE) and VAT (unless exempt due to educational subject matter), but the income is classified as employment income for IRPF purposes because there is no organisation of one's own means of production.
Cuestión planteada Tributación en IAE, IVA e IRPF.
Para el IAE, la actividad está sujeta por ser una prestación de servicios profesionales por cuenta propia, sin que la falta de habitualidad o lucro sea relevante. En el IVA, la actividad está sujeta si existe ordenación de medios de producción, aunque puede estar exenta si las materias forman parte de planes de estudio oficiales. En el IRPF, los ingresos son rendimientos del trabajo si la organización de los cursos la realiza un tercero y el instructor no ordena medios de producción o recursos humanos propios.
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