c) Income from courses, conferences, colloquiums, seminars and similar

The income derived from giving courses, conferences, colloquiums, seminars and the like is classified as income from work, provided that said activities do not involve the management on one's own account of means of production and human resources or one of both, with the purpose of intervene in the production or distribution of goods or services, in which case they will be classified as income from economic activities.

The consideration of these incomes as income from economic activities will depend on the existence of said self-management of productive factors, which will have to be determined in each specific case, in view of the concurrent circumstances. However, and in general, it is possible to speak of the existence of self-organization when the taxpayer intervenes as organizer of the courses, conferences or seminars, offering them to the public and arranging, where appropriate, with the professors or lecturers their intervention in such events, or when participating in the prosperous or adverse results derived from them.

Likewise, it should be understood that income is obtained from economic activities when the taxpayer has already been carrying out economic activities and participates in the teaching of classes or courses in matters directly related to the object of his activity, so that it can be understood that it is a service more than those provided through self-organization that configures the economic activity that it had already been developing.