Skip to content
Back to index
V1675-23 13 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · rendimientos del trabajo

Sporadic delivery of courses or seminars may be subject to VAT and IAE depending on the organisation of resources

A taxpayer nearing retirement has requested clarification regarding the IAE, VAT, and Personal Income Tax (IRPF) implications of sporadically conducting courses, lectures, or seminars. The DGT explains that tax liability depends on whether there is an organisation of production means and human resources.

The question raised

Taxation in IAE, VAT, and IRPF.

The DGT's ruling

For the IAE, the sporadic performance of economic activities is subject to tax, even if natural persons are exempt from taxation. For VAT, the activity shall be subject to tax if it involves the organization of production factors, and may be exempt if it concerns private lessons on subjects within study plans. For IRPF, these incomes are generally considered income from employment, unless there is an organization of production means or human resources, in which case they shall be considered income from economic activities.

Book your free first meeting