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V2729-20 7 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Courses and civil service exam preparation may be taxed as economic activities or employment income

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.

The question raised

Tax treatment of said activities in the Tax on Economic Activities, Value Added Tax, and Personal Income Tax.

The DGT's ruling

In the IAE, the activity of preparing candidates for competitive examinations is subject to the tax, but the taxpayer is exempt under the TRLRHL. In the VAT, educational services are exempt if the subjects are included in curricula, unless they are classified as services provided by electronic means. In the IRPF, the teaching of courses is considered income from employment, unless production means are organized, in which case they shall be considered income from professional activities.

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