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A group of workers intends to provide private tutoring for civil service exam preparation outside of their working hours. The Directorate-General for Taxes (DGT) has determined that these activities are subject to the Business Activity Tax (IAE) (though exempt from payment), VAT (with exemptions available if requirements are met), and Personal Income Tax (IRPF) as income from economic activities.
Cuestión planteada Tratamiento fiscal de dicha actividad en el Impuesto sobre Actividades Económicas, Impuesto sobre el Valor Añadido e Impuesto sobre la Renta de las Personas Físicas.
En el IRPF, la impartición de cursos se califica como actividad económica si existe ordenación por cuenta propia de medios de producción o recursos humanos. En este caso, al realizarse por cuenta propia para intervenir en el mercado, los rendimientos deben tributar como actividades económicas. Respecto al IVA, las clases particulares prestadas por personas físicas sobre materias de planes de estudios están exentas si no requieren alta en las tarifas de actividades empresariales o artísticas del IAE. En el IAE, la actividad está sujeta pero los miembros están exentos del pago por ser personas físicas.
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