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V2710-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Personal training services may constitute business income if specific conditions are met

Two personal trainers ask how their services to a company would be taxed and whether their training services are exempt from VAT. The tax authority responds that income classification under IRPF depends on the nature of the activity and the social security regime, and that sports-related services are not exempt from VAT.

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2021-11-08PublishedPublished 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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