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A public entity has requested a ruling regarding the VAT and Income Tax treatment of a retired civil servant who will deliver a specialist course. The Directorate General for Taxes (DGT) has determined that VAT liability depends on whether the activity is a one-off occurrence or part of a professional activity, and that for Income Tax purposes, the earnings are classified as employment income.
Question raised: Taxation under VAT and Personal Income Tax (IRPF).
Regarding VAT, the supply is not subject to tax if it is occasional, isolated, and without intention of continuity, but it is subject to tax if there is an intention to intervene in the production of goods or services. Regarding Personal Income Tax (IRPF), income from teaching courses is, as a general rule, considered income from employment, unless it involves the self-organization of means of production or human resources. In this case, as the entity organizes the activity, it is considered income from employment.
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