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V0036-25 ·15 January 2025 ·consulta-vinculante Medium impact
Tax

The activity of a personal trainer must be taxed under heading 049 of sports activities n.c.o.p.

A personal trainer working in a gym through the payment of a monthly fee asks whether she can use the heading for sports improvement schools. The DGT determines that she must remain in group 049 for activities not classified elsewhere.

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2025-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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