Skip to content
Back to index
V4045-16 22 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · establecimiento permanente

VAT applicability to training and academic coordination services, and classification of income for Personal Income Tax purposes

A professional seeks clarification on the VAT and Personal Income Tax (IRPF) treatment of teaching and academic coordination services provided to US universities. The Directorate-General for Taxes (DGT) rules that teaching performed in Spain is subject to VAT, and income is taxed for IRPF purposes depending on the nature of the activity.

The question raised

Cuestión planteada Sujeción con respecto a IVA e IRPF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact