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A taxpayer has enquired whether operating a gym that offers karate classes allows for the use of the objective estimation method for IRPF and the simplified VAT regime. The DGT has ruled that this is possible, provided that all requirements and thresholds set out in current regulations are met.
This ruling confirms that fitness centres can benefit from simplified tax regimes, provided their activities and physical premises align with the specific tax categories and criteria established by law.
The tax team reviews your specific situation.
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