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A teacher asks whether the 6,000 euros received for producing multimedia materials for her employer constitute employment income or income from economic activities. The DGT responds that, as they derive from her employment relationship, they are employment income.
Question posed: Classification in Personal Income Tax (IRPF) of the amount received.
The consideration for producing digital materials for the employer, even if outside of teaching duties, derives from the employment or statutory relationship and is employment income. This remains the case even if there is a transfer of copyrights. They would only be income from economic activities if they involved the self-directed organization of production means and human resources.
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