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V2740-20 7 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from teaching training courses is generally classified as employment income

A civil servant inquired about the tax treatment of income received for conducting fire extinction courses for a company. The DGT ruled that, as the individual does not organise the means of production, this income is classified as employment income.

The question raised

Taxation under Personal Income Tax (applicable withholding) on the amounts that may be received for teaching courses.

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