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V5056-16 22 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from developing training activities may constitute business income if integrated into existing professional activity

A lawyer inquired whether income from developing training activities and assessment tests for a training company should be classified as employment income or business income. The DGT ruled that, as these tasks are part of her professional activity as a lawyer, they must be classified as income from business activities.

The question raised

Given that in the tax data provided by the AEAT these earnings appear as derived from employment, the question concerns their correct classification for the purposes of their inclusion in the Tax Return.

The DGT's ruling

Income from teaching courses or producing scientific works is, as a general rule, income from employment if the exploitation rights are transferred. However, if they involve the organization of production means or human resources on one's own account, they are income from economic activities. In this case, as it is a service related to the professional activity of lawyer already carried out by the applicant, its classification as an economic activity is appropriate.

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