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V2803-19 11 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from teaching courses classified as employment income if no own means are organised

An employee has enquired about the tax treatment of income earned from providing occasional training courses. The DGT has 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 (IRPF).

The DGT's ruling

Income from teaching courses, lectures, or seminars constitutes earned income, unless it involves the self-directed organization of means of production or human resources. For it to be considered an economic activity, the taxpayer must act as an organizer or participate in the results. In this case, as the contracting professional is the organizer, the income is classified as earned income subject to a 15% withholding tax.

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