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V4991-16 17 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Teaching courses by a specialist doctor may be taxed as economic activity for Income Tax and VAT

A dermatologist has enquired about the taxation of their occasional lectures and courses. The DGT has determined that these activities may be considered professional activities for IAE purposes, are subject to VAT (with a possible exemption if they are subjects of study), and may be classified as income from economic activities for Income Tax purposes.

The question raised

Taxation in IAE, VAT, and IRPF.

The DGT's ruling

Regarding the IAE, the delivery of lectures on one's own account without an employment relationship does not require a registration different from that of a specialist physician. Regarding VAT, the activity is subject to the tax, but may be exempt if they are private lessons on subjects within study plans. Regarding IRPF, income from courses may constitute income from economic activities if the professional already carries out an economic activity and the delivery is a service related to their professional purpose.

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