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A professional has enquired whether teaching subjects within the educational system is exempt from VAT and how it is taxed for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) indicates that exemption depends on whether the activity is carried out as an individual professional or as an authorised educational entity, and that earnings will be classified as professional income if no premises are owned.
Cuestión planteada Tributación en IVA e IRPF (retenciones)
Para la exención del IVA como profesional (art. 20.Uno.10º), las clases deben ser de materias del sistema educativo y no requerir alta en el IAE. Si se actúa como organización empresarial (art. 20.Uno.9º), la entidad debe estar autorizada y la enseñanza debe ser el objeto principal o incluir materias del sistema educativo. En IRPF, los rendimientos serán profesionales (sujetos a retención) si no se imparten en una academia o establecimiento propio.
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