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V1643-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Professional athlete activity may be considered economic for VAT and income tax if production resources are organised

A lawyer asks whether her professional equestrian activity is considered an economic activity for IAE, VAT and income tax. The DGT states that if there is organisation of production resources to intervene in the market, it will be considered an economic activity for these taxes.

In 6 key points

How it affects those involved

Professional athletes may be subject to VAT and income tax if they organise production resources to operate in the market.

Lifecycle

2021-05-31PublishedPublished 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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