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A pharmaceutical company has requested guidance on how to tax a new non-regulated online training activity. The DGT analyses the treatment regarding IAE, VAT, and IRPF, depending on whether the activity is classified as professional, business-related, or an electronic service.
Cuestión planteada Tributación en IAE, IVA e IRPF (retenciones) por la nueva actividad.
En el IAE, la actividad será profesional si se desarrolla personalmente, o empresarial si existe una organización desvinculada de la personalidad del sujeto. Para el IVA, si la enseñanza es mediante conexión remota con intervención humana, es un servicio educativo; si es automatizada (cursos grabados), es un servicio prestado por vía electrónica. En IRPF, los rendimientos de formación online se califican como actividades económicas, siendo profesionales si no se realiza en un establecimiento propio.
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