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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.
Cuestión planteada Dado que en los datos fiscales suministrados por la AEAT esos rendimientos aparecen como derivados del trabajo, pregunta sobre su correcta calificación a efectos de su inclusión en la declaración del Impuesto.
Los rendimientos por impartir cursos o elaborar obras científicas son, por regla general, rendimientos del trabajo si se cede el derecho de explotación. No obstante, si implican la ordenación por cuenta propia de medios de producción o recursos humanos, son rendimientos de actividades económicas. En este caso, al ser un servicio relacionado con la actividad profesional de abogada que ya desarrolla la consultante, procede su calificación como actividad económica.
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