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V2905-20 25 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from teaching occasional courses is taxed as employment income

A worker inquired about the taxation of income earned from teaching a two-hour daily course at an academy. The DGT determined that, as she does not organise the means of production, this constitutes employment income subject to a 15% withholding tax rate.

The question raised

Taxation under Personal Income Tax (IRPF) of income derived from teaching a course: applicable withholding rate.

The DGT's ruling

Income from teaching courses, lectures, or seminars constitutes employment income, unless the taxpayer organizes their own means of production or human resources. In this case, as the academy is the entity organizing the event, the income is classified as employment income. The applicable withholding rate is 15% pursuant to the Personal Income Tax Regulations.

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