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V2725-23 6 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Self-organised private tutoring is taxed as economic activity

A teacher has enquired whether income from providing private tutoring for formal and university education should be taxed as employment income or as income from economic activities. The DGT has determined that, because the individual acts as an organiser, it constitutes income from economic activities.

The question raised

Taxation under Personal Income Tax (IRPF) of income from private tutoring.

The DGT's ruling

Income from teaching courses, lectures, or seminars constitutes earnings from employment, unless it involves the self-organized management of means of production or human resources. If the taxpayer acts as an organizer of the courses, offering them to the public and arranging the participation of other teachers, it is classified as an economic activity. Likewise, it is considered an economic activity if the service is integrated into an existing economic activity.

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