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A query is made as to whether income received by a person hired to perform in an advertisement should be taxed as employment income or as income from economic activities. The DGT determines that, as no means of production are provided, it constitutes employment income.
Question posed: Classification of income for the purposes of taxation under Personal Income Tax (IRPF).
Income derived from the special employment relationship of artists is classified as employment income pursuant to Article 17.2.j) of Law 35/2006. It would only be classified as income from economic activities if it involved the self-organization of means of production and human resources. In this case, as the contracted person does not provide the means of production, its classification as employment income is appropriate.
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