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V1546-22 27 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

The taxation of delivering lectures depends on the organization of resources and the nature of the subject matter

An unemployed person inquires about the taxation of providing occasional lectures to a company. The DGT determines that, depending on the organization of resources and the nature of the subject matter, the activity may be subject to the IAE, VAT, or IRPF.

The question raised

Question posed: Taxation under IAE, VAT, and IRPF.

The DGT's ruling

Regarding the IAE, the activity is subject to tax if carried out on one's own account, even if occasional, and is considered professional if performed personally. Regarding VAT, the transaction shall be exempt if the subject matter is included in official curricula and professional requirements are met. Regarding IRPF, the income shall be classified as income from employment if the organization of resources is carried out by a third party, and as income from economic activities if there is an organization of resources or assets on one's own account.

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