El blog de Maria

Classes should be taught by individuals not by companies. These is the legal treatment:

1 .- The teacher must sign up for the general treasury of social security in the autonomous regime.
2 .- The teacher needs to be registered for taxes under the Second Section (Professional Activities) within the Economic Activities Tax catalogue.
3.-  Tax treatment:

A) Provision  20 of the VAT Act establishes that these services are exempt from VAT provided they are not registered for taxes purposes as a company.

2) Income tax must be reported on the annual income tax

It requires the keeping of books about expenses, revenues, capital goods and amortization tables among others.

By Jesús Castro

www.costaluzlawyers.es