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V2311-19 ·5 September 2019 ·consulta-vinculante Medium impact
Tax

Arbitration services subject to VAT if performed independently and treated as employment income for Income Tax purposes

A self-employed hockey referee seeks clarification on whether their services are subject to VAT and how they are taxed for Income Tax purposes. The Directorate-General for Taxes (DGT) rules that VAT liability depends on whether the refereeing is performed independently or under an employment relationship, and that for Income Tax purposes, these services are classified as employment income.

In 6 key points

How it affects those involved

This ruling clarifies the tax distinction between independent professional services and employment-based activities, specifically regarding VAT applicability and the classification of income for personal income tax.

Lifecycle

2019-09-05PublishedPublished 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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