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A furniture restoration professional has enquired whether teaching courses is subject to IRPF withholding. The DGT has determined that if the teaching is integrated into their economic activity, it is classified as income from professional activities and is subject to withholding.
Cuestión planteada 1ª.- Si las retribuciones percibidas por las mencionadas clases están sometidas a retención a cuenta del IRPF.
La impartición de cursos, conferencias o seminarios tributa como rendimientos del trabajo, salvo que supongan la ordenación por cuenta propia de medios de producción o recursos humanos, caso en el que son rendimientos de actividades económicas. Si el consultante ya ejerce una actividad económica relacionada, los cursos de restauración de muebles se consideran rendimientos de actividades profesionales. Al ser el pagador una entidad, estos rendimientos están sometidos a retención a cuenta del IRPF, aplicando generalmente el tipo del 15%.
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