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A self-employed architect inquired whether income from teaching at a private university should be classified as employment income or business income. The DGT ruled that, as it is linked to their professional activity, it is classified as income from business activities.
Question posed: Classification of income obtained from teaching classes.
Income from teaching courses or giving lectures is, as a general rule, income from employment, unless it involves the self-organized arrangement of means of production or human resources. It is considered an economic activity when the taxpayer acts as an organizer or when teaching is one more service within an already developed economic activity. In this case, as it is part of their activity as an architect, it is classified as income from economic activities.
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