MEDIUM
FISCAL

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

V0036-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0036-25
Published
15 Jan 2025

Summary

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.

In 6 key points

Lifecycle

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

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