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V1576-22 30 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades profesionales

Furniture restoration classes may be classified as professional activities and subject to IRPF withholding

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.

The question raised

1st.- Whether the remuneration received for the aforementioned classes is subject to withholding tax on personal income tax (IRPF).

The DGT's ruling

The provision of courses, lectures, or seminars is taxed as income from employment, unless they involve the self-organization of means of production or human resources, in which case they are income from economic activities. If the inquirer already carries out a related economic activity, furniture restoration courses are considered income from professional activities. As the payer is an entity, this income is subject to withholding tax on personal income tax (IRPF), generally applying a rate of 15%.

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