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V2104-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Physical education professionals must be taxed according to their actual activity

A query was made regarding which headings under the Business Activities Tax physical education and sports science graduates should register under. The DGT ruled that classification depends on the actual activity performed, which may be classified as either professional or artistic.

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2021-07-12PublishedPublished 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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