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A civil servant who teaches university courses and prepares candidates for competitive exams on a self-employed basis has requested clarification on their tax treatment. The DGT clarifies that the classification depends on whether there is an organisation of production means and the nature of the services provided.
Cuestión planteada Tratamiento fiscal de dichas actividades en el Impuesto sobre Actividades Económicas, Impuesto sobre el Valor Añadido e Impuesto sobre la Renta de las Personas Físicas.
En el IAE, la actividad de preparación de opositores está sujeta al impuesto, pero el consultante está exento por el TRLRHL. En el IVA, los servicios educativos están exentos si las materias figuran en planes de estudios, salvo que se califiquen como servicios prestados por vía electrónica. En el IRPF, la impartición de cursos es rendimiento del trabajo, salvo que se ordenen medios de producción, caso en el que serán rendimientos de actividades profesionales.
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