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

Income from work is classified as income derived from giving courses, conferences, colloquia, seminars and similar activities, provided that said activities do not involve the self-management of means of production and human resources or one of both, with the aim of participating 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 returns from economic activities will depend on the existence of such self-employment of productive factors, which must 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-employment when the taxpayer intervenes as the organizer of the courses, conferences or seminars, offering them to the public and arranging, where appropriate, with the professors or lecturers their participation in such events, or when they participate in the successful or adverse results that derive from them.

Likewise, it can be understood that income is obtained from economic activities when the taxpayer was already carrying out economic activities and participates in the teaching of classes or courses in subjects directly related to the object of his activity, so that it can be understood that it is one more service of those provided through self-employment that configures the economic activity that he was already carrying out.