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A tutor inquires about the tax nature of their monthly remuneration and the consequences if it is not received in certain months. The DGT indicates that such remuneration constitutes employment income and that its cessation is only possible through a judicial ruling.
Question posed: Determination of the mandatory nature of the collection of remuneration and the tax implications of its non-receipt in certain months.
Remuneration for the position of tutor is classified as employment income, unless it is performed as part of a prior economic activity. The termination of said remuneration is only effective through a judicial ruling. If the failure to collect is due to a waiver by the tutor, the remuneration must be attributed to the period in which it was due, and the waiver may be taxed as a donation to the ward.
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