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V2431-24 3 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Partner of an employment training academy receives subsidy for teaching services; income classified as earnings from work

A partner of an employment training academy, together with two others, will receive a subsidy from the Castilla-La Mancha Regional Government to deliver training. The DGT classifies the income paid by the society for teaching and coordination as earnings from work.

The question raised

Question posed: Taxation applicable to the inquiring partner regarding Personal Income Tax for services rendered to the company.

The DGT's ruling

When teaching is carried out through a business organization and not as a manifestation of personal capacity, the activity is business-related. In this case, the income paid to partners for the business activities of the company constitutes employment income, as it does not meet the requirements for economic activities under Article 27.1 of the Personal Income Tax Law. The valuation of these services must be carried out at their normal market value.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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