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A vocational training teacher has enquired whether income from teaching master's degrees through a commercial relationship constitutes employment income or income from economic activities. The DGT ruled that, as the teacher does not act as an organiser nor belong to a pre-existing economic activity, it is classified as employment income.
Cuestión planteada Calificación en el IRPF de los rendimientos que pudiera percibir por la impartición de las clases de másteres.
La impartición de cursos, conferencias o seminarios tributa como rendimientos del trabajo, salvo que supongan la ordenación por cuenta propia de medios de producción o recursos humanos. Se considera actividad económica si el contribuyente actúa como organizador ofreciendo los eventos al público o si la actividad es un servicio adicional a una actividad económica ya desarrollada. En este caso concreto, al no ser organizador ni ejercer actividad económica previa, son rendimientos del trabajo.
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