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V1473-22 21 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · impuesto sobre actividades económicas

Sporadic self-taught course teaching is subject to IAE and VAT, but may be treated as employment income for IRPF purposes

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.

The question raised

Taxation under IAE, VAT, and IRPF.

The DGT's ruling

For the IAE, the activity is subject to taxation as it constitutes a provision of professional services on a self-employed basis, regardless of the lack of regularity or profit motive. For VAT, the activity is subject to taxation if there is an organization of means of production, although it may be exempt if the subject matter is part of official study plans. For IRPF, the income is classified as earnings from employment if the organization of the courses is carried out by a third party and the instructor does not organize their own means of production or human resources.

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