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A self-employed consultant who has also been hired by a company for a training project has enquired about the classification of that income. The DGT has ruled that, as the project falls under the General Regime, the income is classified as employment income.
Cuestión planteada Calificación en el IRPF de los rendimientos obtenidos por la realización del proyecto de formación.
Los rendimientos percibidos por la realización del proyecto de formación se califican como rendimientos del trabajo en el IRPF. Esto se debe a que dichos ingresos derivan de la relación laboral establecida entre la empresa empleadora y el consultante como trabajador por cuenta ajena.
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