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A consultant asks whether their activity as a higher-level tutor, teaching in a rented classroom or online, is professional or business-related. The DGT responds that it is professional if carried out directly and personally, without a business organization.
Question posed: Classification of the activity as professional or business-related.
An activity is considered professional when acting on one's own account by personally developing the activity. It is a business activity if teaching is exercised through an organization detached from the personality of the teacher. In this case, by teaching individually and personally without a business organization, the activity is professional (group 821).
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