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V1694-24 10 July 2024 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Personally delivered teaching is a professional activity, but the applicant is exempt from IAE

A query was made regarding the IAE classification and CNAE code for vocational training and job orientation services. The DGT clarifies that teaching is considered a professional activity if performed personally and a business activity if an organisation is involved, although the applicant is exempt from the tax.

The question raised

The taxation and the specific tax headings in which it must be registered, as well as its equivalence in the CNAE code, are raised.

The DGT's ruling

Teaching is professional if the subject carries it out personally and is business-related if it is exercised through an organization. If it is professional, group 824 of the second section applies; if it is business-related, headings 932.1 or 932.2 of the first section apply, or group 934 if it is outside a permanent establishment. Notwithstanding, the consultant is exempt from the IAE pursuant to article 82.1.c) of the TRLRHL.

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